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[SINGER LEWAK GREENBAUM & GOLDSTEN LLP LETTERHEAD]
September 26, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Re: Certron Corporation
File No. 95-2461404
We were previously the independent accountants for Certron Corporation, and on
December 15, 1999, we reported on the consolidated financial statements of
Certron Corporation and subsidiary as of and for the two years ended October 31,
1999. On September 18, 2000, we were dismissed as independent accountants of
Certron Corporation.
We have read Certron Corporation Statements included under item 4 of its Form
8-K dated September 26, 2000, and we agree with such statements.
Very truly yours,
/S/SINGER LEWAK GREENBAUM & GOLDSTEN LLP
SINGER LEWAK GREENBAUM & GOLDSTEIN LLP