CHANGE IN ACCOUNTANTS
Securities and Exchange Commission
450 Fifth St. N.W.
Washington, D.C. 20549
I audited the financial statements of Dr. Abravanel's Formulas,
Inc. as of February 29, 2000. I have reviewed the Company's
comments concerning their decision to change to a different firm
for preparation of the March 31, 2000 and May 31, 2000 financial
statements. I agree with the statements made by the Company.
/s/ Randy Simpson
Randy Simpson CPA, P.C.
Sandy, Utah
July 20, 2000
SIGNATURES
Pursuant to the requirements of Section 12 of the Securities
Exchange Act of 1934, the Registrant has duly caused this
registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized.
Infotopia, Inc.
By: /s/ C. Anthony Ferracone
C. Anthony Ferracone, CFO and
Director
Date: July 24, 2000
