POWER KIOSKS INC
NT 10-K, EX-99.1, 2000-10-30
NON-OPERATING ESTABLISHMENTS
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Exhibit 99.1

[Logo]

KPMG LLP
Chartered Accountants
Yonge Corporate Centre                                 Telephone (416) 228-7000
4120 Yonge Street, Suite 500                           Telefax (416) 228-7123
North York ON M2P 2B8                                  www.kpmg.ca
Canada





Mr. Terry Cooke
Chairman and President
Power Kiosks, Inc.
181 Whitehall Drive
Markham, Ontario
L3R 9T1



October 30, 2000


Dear Mr.  Cooke:

We have not been able to complete the audit of Power  Kiosks,  Inc. for the year
ended July 31, 2000 due to not receiving the draft financial  statements in time
to complete our audit.  We expect the  financial  statements  to be completed by
November 8, 2000.


Yours very truly,

/s/ Patrick A.  Ryan
Patrick A.  Ryan
Partner
(416) 288-7199

/sf




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