KUBNICK & WARREN
Certified Public Accountants
Downtown Professional Building Amery Professional Building
9 East Eau Claire Street 228 North Keller Avenue
Rice Lake, Wisconsin 54868 Amery, Wisconsin 54001
(715) 234-9118 (715) 268-8535
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August 25, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Dear Sir or Madam:
We have reviewed PART II, Item 3 "Changes In and Disagreements With
Accountants" of the Form 10SB/A1 for WHY USA Financial Group, Inc. and are in
agreement with the statements presented therein.
Sincerely,
/s/Kubnick & Warren
KUBNICK & WARREN
