[LETTERHEAD OF LEVINE, HUGHES & MITHUEN, INC.]
July 12, 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 comments in Item 4 of Form 8-K of ThermoElastic
Technnologies, Inc. (Commission File 333-92463), formerly known as LPR
Cybertek dated July 12, 2000 and have the following comments:
With respect to all of the paragraphs except paragraph two we agree
with the comments.
With respect to the second paragraph which states that the
auditors' report was not qualified or modified as to uncertainty,
audit scope, or accounting principles, our auditors' report was
qualified as to a going concern uncertainty. Accordingly, we have no
basis on which to agree with that comment.
Yours truly,
LEVINE, HUGHES & MITHUEN, INC.
/s/ Levine, Hughes & Mithuen, Inc.
