October 31, 2000
Sonus Corp.
Portland, Oregon
Ladies and Gentlemen:
Pursuant to Rule 12b-25 of the General Rules and Regulations under the
Securities Exchange Act of 1934, we inform you that we have been furnished a
copy of Form 12b-25 to be filed by Sonus Corp. on or about October 31, 2000,
which contains notification of the registrant's inability to file its Form
10-KSB by October 30, 2000. We have read the Company's statements contained in
Part III therein and we agree with the stated reason as to why we were unable to
complete our audit and report on the consolidated financial statements for the
year ended July 31, 2000, by October 30, 2000, to be included in the Form
10-KSB.
Very truly yours,
/s/ KPMG LLP
