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[PETERSON SULLIVAN P.L.L.C. LETTERHEAD]
AUDITOR REPORT
EXHIBIT 10.24
October 25, 2000
Securities and Exchange Commission
450 Fifth St NW
Washington DC 20549
RE: AUDITOR RESIGNATION
Peterson Sullivan P.L.L.C. has resigned as the auditors of Delta Capital
Technologies, Inc. effective October 20, 2000.
Peterson Sullivan P.L.L.C. did not have any disagreements with Delta Capital
Technologies, Inc. over accounting principles or practices, financial statement
disclosures, or auditing scope or procedures during the time of Peterson
Sullivan P.L.L.C.'s engagement.
Peterson Sullivan P.L.L.C. has advised Delta Capital Technologies, Inc. to file
a Form 8-K within the appropriate time frame relating to Peterson Sullivan
P.L.L.C.'s resignation as auditor for Delta Capital Technologies, Inc.
If you have any questions, please contact Mr. David Lee or Mr. Ray Holmdahl at
(206) 382-7777.
Very truly yours,
/s/ Peterson Sullivan PLLC
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Peterson Sullivan P.L.L.C.
dc
cc: Ms. Judy Miller
Delta Capital Technologies, Inc.
