[Letterhead of Crouch, Bierwolf and Chisholm]
October 17, 2000
Chief Accountant
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
BY U.S. MAIL
Re: Golden Opportunity Development Corporation
File No. 000-27961
Gentlemen:
We have been furnished with a copy of the response to item 4 of Form 8-K for the
event that occurred on October 17, 2000, to be filed by our former client Golden
Opportunity Development Corporation. We agree with the statements made in
response to that Item 4 insofar as they relate to our firm.
Very truly yours,
/s/ Crouch, Bierwolf & Chisholm
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Crouch, Bierwolf & Chisholm
