HOOD & STRONG LLP
Certified Public Accountants
December 22, 2000
To the Audit Committee of M&A West, Inc.
c/o Mr. Scott L. Kelly
President, CEO and Chairman of the Board
M&A West, Inc.
583 San Mateo Ave.
San Bruno, CA 94066
Dear Mr. Kelly:
Hood & Strong LLP are the current auditors for M&A West, Inc. (the Company). We
issued our auditor's report dated August 3, 2000 on the financial statements of
M&A West, Inc. for the period ended May 31, 2000. Information has been recently
discovered that is both reliable and existed at the date of our auditor's
report, which indicates that the May 31, 2000 financial statements contain
material misstatements and must be revised by the Company in order not to be
misleading.
Issuance of revised financial statements and auditor's opinion will require a
prolonged investigation and will necessarily be delayed. Accordingly, we hereby
advise the Company that our auditor's opinion on the financial statements dated
August 3, 2000 is withdrawn and cannot be relied upon and that the Company must
immediately notify all persons who are known to be relying or who are likely to
rely on the financial statements that the auditors report is withdrawn and can
not be relied upon.
The May 31, 2000 financial statements were filed with the Securities & Exchange
Commission. Accordingly, the Company must notify the SEC that our auditor's
report dated August 3, 2000 has been withdrawn and can no longer be relied upon.
/s/ Hood & Strong LLP
Hood & Strong LLP
