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EXHIBIT 12.25
[PETERSON SULLIVAN P.L.L.C. LETTERHEAD]
November 3, 2000
Securities and Exchange Commission
450 Fifth St NW
Washington DC 20549
RE: AUDITOR REINSTATEMENT
Peterson Sullivan PLLC resigned as the auditors of Delta Capital Technologies,
Inc., effective October 20, 2000.
Subsequent to that date, Peterson Sullivan PLLC has reached agreement with
Delta Capital Technologies to be reinstated as the auditors of Delta Capital
Technologies, Inc. The reinstatement is effective as of November 3, 2000.
No Form 8-K was filed by Delta Capital Technologies, Inc. for either the
resignation or the reinstatement of Peterson Sullivan PLLC as the auditors for
Delta Capital Technologies, Inc.
If you have any questions, please contact Mr. Ray Holmdahl at (206) 382-7777.
Very truly yours,
/s/ PS by RH 11/3
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PETERSON SULLIVAN PLLC
cae
cc: Ms. Judy Miller
Delta Capital Technologies, Inc.
