CHANGE IN ACCOUNTANTS
Securities and Exchange Commission
450 Fifth St. N.W.
Washington, D.C. 20549
We audited the financial statements of Lynx Gaming Corporation
for the year ended February 28, 1999 and February 28, 1998. We
have reviewed the Company's comments concerning this decision to
change to a different firm for preparation of the September 30,
1999 financial statements. We agree with the statements made by
the Company.
/s/ Silver Gold Glatt & Grossman LLP
Silver Gold Glatt & Grossman LLP
Toronto, Ontario
March 20, 2000
SIGNATURES
Pursuant to the requirements of Section 12 of the Securities
Exchange Act of 1934, the Registrant has duly caused this
registration statement to be signed on its behalf by the
undersigned, thereunto duly authorized.
Playandwin, Inc.
By: /s/ Stewart Garner
Stewart Garner, President
