SARATOGA HOLDINGS I INC
18-K/A, EX-99, 2000-09-26
BLANK CHECKS
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Exhibit 99.1



                               ERNST & YOUNG, LLP

                               September 26, 2000

Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C.  20549


Gentlemen:

         We have been  furnished  with a copy of the  response to Item 4 of Form
8-K for the event  that  occurred  on March  23,  2000,  as filed by our  former
client, Saratoga Holdings I,  Inc. We agree with the statements made in response
to that Item insofar as they relate to our Firm.

                                                     Very truly yours,



                                                     By:  /s/ Ernst & Young, LLP
                                                          ----------------------
                                                          Ernst & Young, LLP








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