Deloitte & Touche LLP
Chartered Accountants
1055 Dunsmuir Street, Suite 2000
Vancouver, British Columbia V7X 1P4
(604) 669-4466
November 10, 2000
U.S.Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Urbana.ca, Inc.
Dear Sir/Madame:
We are addressing this letter in connection with the filing of a
Form 8-K to reflect our resignation as principal accountants for
Urbana.ca, Inc. (formerly known as Integrated Carbonics Corp.), a
Nevada corporation, in compliance with Item 304(a)(3) of
Regulation S-B. We agree with the statements made by the
Registrant in response to Item 304(a)(1) of Regulation S-B as set
forth in the attached Form 8-K.
Sincerely,
/s/ Deloitte & Touche LLP
Deloitte & Touche LLP
