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DAVID E. COFFEY 3651 LINDELL ROAD, SUITE A, LAS VEGAS, NEVADA 89103 CERTIFIED PUBLIC ACCOUNTANT (702) 871-3979 October 27, 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 for Millennia Automated Products, Inc. dated October 27, 2000, and are in agreement with the statements presented therein. Sincerely, /s/ David E. Coffey David E. Coffey, C.P.A. Las Vegas, Nevada
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