KAFOURY, ARMSTRONG & CO. (letterhead)
September 15, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: Intermountain Resources, Inc.
We have read the statements that we understand Intermountain Resources,
Inc. will include under Item 4 of the Form 8-K report it will file regarding
the recent change of auditors. We agree with such statements made regarding
our firm. We have no basis to agree or disagree with other statements made
under Item 4.
Yours truly,
/s/Kafoury, Armstrong & Co.
KAFOURY, ARMSTRONG & CO.
