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<PAGE> 1 July 10, 2000 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 RE: Home Financing Centers, Inc. (formerly MAS Acquisition X Corp.) Dear Sir/Madam: Pursuant to the request of the above referenced Company, we affirm that: (1) We have read the Company's response to Item 4 of Form 8-K dated May 16, 2000; and (2) We agree with the response. Sincerely, /s/ Stark Tinter & Associates, LLC Stark Tinter & Associates, LLC
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