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EXHIBIT 6.10
[LETTERHEAD OF GRANT THORNTON]
AUDITORS' REPORT ON THE FINANCIAL STATEMENTS
We have audited the balance sheet of Poker.com Inc. (formerly Thermal Ablation
Technologies Corporation) as at December 31, 1998 and 1997 and the statements of
operations, cash flows and shareholders' equity for the two years ended December
31, 1998. These financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on these financial
statements based on our audits.
We conducted our audits in accordance with generally accepted auditing standards
in the United States. Those standards require that we plan and perform an audit
to obtain reasonable assurance whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit
also includes assessing the accounting principles used and significant estimates
made by management, as well as evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our
opinion.
In our opinion, these financial statements present fairly, in all material
respects, the financial position of Poker.com Inc. as at December 31, 1998 and
the results of its operations and its cash flows for the years ended December
31, 1998 and 1997 and for the cumulative period from inception, May 3, 1989 to
December 31, 1998, in accordance with generally accepted accounting principles
in the United States.
The accompanying financial statements have been prepared assuming the Company
will continue as a going concern. As discussed in note 2 to the financial
statements, the Company has no established source of revenue and is dependent on
its ability to raise substantial amounts of equity funds. This raises
substantial doubt about its ability to continue as a going concern. The
financial statements do not include any adjustments that might result from the
outcome of this uncertainty.
Vancouver, Canada /s/ Grant Thornton LLP
July 8, 1999 Chartered Accountants