SALESREPCENTRAL COM INC
NT 10-Q, EX-99, 2000-11-15
GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES)
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                                                                      Exhibit 99

                      [LETTERHEAD OF SEMPLE & COOPER, LLP]


SalesRepCentral.com
16099 North 82nd Street, Suite B-1
Scottsdale, Arizona 85260


We have  read  part  III of the  form  12b-25  and  concur  with  it.  It is our
understanding that the information will be furnished to us in a timely manner in
order to file the report on or before the five-day extension period.

/s/ Semple & Cooper, LLP


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