GLENN, BURDETTE, PHILLIPS AND BRYSON
CERTIFIED PUBLIC ACCOUNTANTS
A Professional Corporation
1150 Palm Street
San Luis Obispo, California 93401
July 24, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Capco Energy, Inc. (File No. 0-10157)
Gentlemen:
We have read Item 4 included in the attached Form 8-K dated July 19, 2000, of
Capco Energy, Inc. and are in agreement with the statements contained
therein.
Very truly yours,
/s/ Glenn, Burdette, Phillips and Bryson
Glenn, Burdette, Phillips and Bryson