Exhibit 99.1
DURLAND & COMPANY
CERTIFIED PUBLIC ACCOUNTS
A PROFESSIONAL ASSOCIATION
STEPHEN H.DURLAND 240 ROYAL PALM WAY, 3RD FLOOR MEMBERS OF:
----------------- PALM BEACH, FL 33480 AMERICAN INSTITUTE
ALSO CERTIFIED IN (561) 822-9995 * FAX 822-9942 OF CPAS
CA, CO, GA, LA, MA, *SEC PRACTICE SECTION
MD, MS, NC, NJ, NY, *TAX DIVISION
SC, TX, WI FLORIDA INSTITUTE
OF CPAS
31 October 2000
Modern Computer Systems, Inc.
222 Lakeview Ave., Suite 160-134
West Palm Beach, FL 33401
Gentlemen:
We are unabe to complet the audit of the financial statements of Modern Computer
Systems, Inc., as of July 31, 2000 and for the year then ended in time for the
Company's Form 10-KSB to be filed timely, due to unforseen circumstances. We do
expect to have such audit completed within two weeks. Thank you.
Sincerely,
/s/ Stephen H. Durland
Stephen H. Durland
