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EXHIBIT 23.3
AWARENESS LETTER OF INDEPENDENT PUBLIC ACCOUNTANTS
To the Board of Directors and Stockholders
NorStar Group, Inc.
We have reviewed, in accordance with standards established by the American
Institute of Certified Public Accountants, the unaudited interim financial
information of NorStar Group, Inc. and Subsidiaries for the periods ended March
31, 2000 and June 30, 2000, as indicated in our reports dated May 5, 2000 and
August 8, 2000, respectively; because we did not perform an audit, we expressed
no opinion on that information.
We are aware that our reports referred to above, which were included in your
Quarterly Report on Form 10-QSB for the quarters ended March 31, 2000 and June
30, 2000, are being used in this Post-Effective Amendment No. 1 to the
Registration Statement (No. 333-35496) on Form S-8.
We also are aware that the aforementioned report, pursuant to Rule 436(c) under
the Securities Act of 1933 (the "Act"), is not considered a part of the
Registration Statement prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of Sections 7 and 11
of that Act.
J.H. COHN LLP
Roseland, New Jersey
November 21, 2000
