DANIEL J. BAIER, CPA, P.C. 2541 Monroe Avenue * Suite 304
Rochester, New York 14618
(716) 271-4550
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Certified Public Accountant * Business and Financial Advisory Services
November 20, 2000
Office of the Chief Accountant
SECURITIES AND EXCHANGE COMMISSION
450 Fifth Street, NW
Washington, DC 20549
I would like to inform you that I have read the disclosures provided by East
Coast Airlines, Inc. (File #000-30797) in its filing of form 10-Q dated November
20, 2000 and that there are no disagreements regarding the statements made under
Item 5 - Other Information.
Sincerely,
/s/ Daniel J. Baier
Daniel J. Baier
