Durland & Company
Certified Public Accountants
A Professional Association
340 Royal Palm Way
Palm Beach, FL 33480
(561)822-9995 * FAX 822-9942
Stephen H. Durland CPA Members of:
------------ Florida Institue of CPA's
Also Certified in CA,CO,GA,
LA,MA,MS,NC,NJ,NY,SC,TX,WI
28 September 2000
Cartis, Inc.
Palm Beach, Florida
Gentlemen:
The audit of the financial statements of Cartis, Inc., as of 30June 2000 cannot
be completed timely as we are waiting on certain information from the company.
/s/ Durland & Company CPAs, PA
Durland & Company, CPAs, PA