[ALVIN L. DAHL & Associates, PC
Certified Public Accountants
A Professional Corporation
903 N. Bowser Rd, Suite 370
Richardson, TX 75081
(972) 664-1527
FAX (972) 664-1430]
August 21, 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 21st Century Technologies, Inc. dated August 14, 2000, and are
in agreement with the statements presented therein.
Sincerely,
/s/ Alvin L. Dahl, CPA
ALVIN L. DAHL & Associates PC
Dallas, Texas