(LETTERHEAD OF LEVINE, HUGHES & HITHUEN, INC.)
August 18, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read the disclosures provided by ThermoElastic Technologies, Inc.
(Commission File Number 333-92463), formerly known as LPR Cybertek, in its
filing on Form 8-K/A dated August 18, 2000 and that there are no
disagreements regarding the statements made under Item 4 - Change in
Registrant's Certifying Accountant.
Yours truly,
LEVINE, HUGHES & MITHUEN, INC.
/s/ Levine, Hughes & Mithuen, Inc.
