AMERICAN MILLENNIUM CORP INC
NT 10-K, EX-99, 2000-10-27
ENGINEERING SERVICES
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LETTER FROM AUDITOR PURSUANT TO RULE 12b-25(c) (on letterhead):

Dohan and Company                                 7700 North Kendall Drive, #204
Certified Public Accountants                      Miami, Florida  33156-7564
A Professional Association                        Telephone:  (305) 274-1366
                                                  Facsimile:  (305) 274-1368

October 27, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20548

Ladies and Gentlemen:

Our report of the examination of the audited financial statements of American
Millennium Coporation, Inc. as of July 31, 2000, cannot be issued by the
required filing date of Form 10-KSB, because we have not received the remaining
financial information on a recently merged subsidiary, that is necessary to
complete our procedures.


Sincerely,


/s/  Steven H. Dohan, CPA
     --------------------
     Dohan and Company, CPA's



cc: American Millenium Corporation, Inc.



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