SOLID MANAGEMENT CORP, 8-K, EX-16, 2000-06-21

SOLID MANAGEMENT CORP
8-K, EX-16, 2000-06-21
NON-OPERATING ESTABLISHMENTS

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                            CORDOVANO & HARVEY, P.C.
                           Certified Public Accountant
                                    Suite 300
                                201 Steele Street
                             Denver, Colorado 80206
                            Telephone: (303)329-0220
                            Facsimile: (303)316-7493

June 19, 2000



Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549


We would like to inform you that we have read the disclosures  provided by Solid
Management  Corporation  (comm. file #000-26931) in its filing of form 8-K dated
June 19, 2000 and that there are no disagreements  regarding the statements made
under Item 4-Changes in Registrant's Certifying Accountant.

Sincerely,


/s/Cordovano & Harvey, P.C.
---------------------------
Cordovano & Harvey, P.C.