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Previous: UPGRADE INTERNATIONAL CORP /FL/, 8-K, 2000-09-22 |
Next: UPGRADE INTERNATIONAL CORP /FL/, 8-K, EX-99.1, 2000-09-22 |
<PAGE>
Exhibit 16.1
September 18, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 5-B of Form 10QSB quarterly report dated May 15, 2000 of
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Upgrade International Corp. and are in agreement with the statements contained
therein.
Very truly yours,
/s/ Comiskey & Company
PROFESSIONAL CORPORATION
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