[LETTERHEAD OF HJ & ASSOCIATES, L.L.C.]
October 10, 2000
Birch Financial, Inc.
17209 Chatsworth Street
Granada Hills, CA 91344
Ladies and Gentlemen:
We were previously the independent accountants for the Company prior to its
reverse merger with Birch Missouri and on February 29, 2000, we reported on
the financial statements of the Company for the three months ended December
31, 1999 and for the years ended September 30, 1999 and 1998.
We have read the changes in and disagreements with accountants on accounting
and financial disclosure in the Form SB-2, and are in agreement with the
statements contained in that section. We have no basis to agree or disagree
with other statements of the registrant contained therein.
The financial statements for the Company which were prepared by us are not
presented herein because of the reverse merger with Birch Missouri.
Sincerely,
/s/ HJ & Associates, L.L.C.
HJ & Associates, L.L.C.
