PLATINUM & GOLD INC
NT 10-Q, EX-99, 2000-11-14
AMUSEMENT & RECREATION SERVICES
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EXHIBIT 99.1



Gately & Associates, LLC              Certified Public Accountants
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November 13, 2000


Mintmire & Associates
c/o Bradley F.  Rothenburg
265 Sunrise Avenue, Suite 204
Palm Beach, FL   33480


Dear Bradley,

This letter is to inform you that the financial statements for Platinumb & Gold,
Inc.  can not be  completed  by the  company's  accountant  by November 14, 2000
without  undue  hardship  and  expense.  Please  extend the filing  date for the
financial statement date September 30, 2000.



Sincerely,

James P.  Gately




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