DAVID E. COFFEY 3651 LINDELL ROAD, SUITE A, LAS VEGAS, NEVADA 89103
CERTIFIED PUBLIC ACCOUNTANT (702) 871-3979
November 8, 2000
United States
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We have reviewed Item 4 (Change in Registrant's Certifying Accountant) of the
Form 8-K/A for Millennia Automated Products, Inc. dated November 8, 2000, and
are in agreement with the statements presented therein.
Sincerely,
/s/ David E. Coffey, C.P.A
David E. Coffey, C.P.A.
Las Vegas, Nevada
