James E. Slayton, CPA
3867 West Market Street
Suite 208
Akron, Ohio 44333
(702) 367-1988/Fax (702) 870-8388
October 18, 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:
I am addressing this letter in connection with the filing of a
Form 8-K to reflect my resignation as principal accountant for
Urbana.ca, Inc., a Nevada corporation, in compliance with Item
304(a)(3) of Regulation S-B. I 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/Kurt D. Saliger, C.P.A.
