WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
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REPORT OF INDEPENDENT PUBLIC ACCOUNTANTS
Board of Directors
Harrell International, Inc. and subsidiaries
We have reviewed the accompanying consolidated balance sheets of
Harrell International, Inc. and subsidiaries as of June 30, 2000,
and the related consolidated statement of operations for the
three and nine month periods then ended and the statement of cash
flows for the nine month period then ended. These financial
statements are the responsibility of the Company's management.
We conducted our review in accordance with standards established
by the America Institute of Certified Public Accountants. A
review of interim financial information consists principally of
analytical procedures applied to financial data and making
inquiries of persons responsible for financial and accounting
matters. It is substantially less in scope than an audit in
accordance with generally accepted auditing standards, the
objective of which is the expression of an opinion regarding the
financial statements taken as a whole. Accordingly, we do not
express such an opinion.
Based on our review, we are not aware of any material
modifications that should be made to the accompanying financial
statements in order for them to be in conformity with generally
accepted accounting principles.
We have previously audited, in accordance with generally accepted
auditing standards, the consolidated balance sheet of Harrell
International, Inc. and subsidiaries as of September 30, 1999,
and the related statements of operations and cash flows for the
year then ended (not presented separately herein), and in our
report dated November 23, 1999, we expressed an unqualified
opinion on those financial statements. In our opinion, the
information set forth in the accompanying balance sheet as of
September 30, 1999 is fairly stated, in all material respects, in
relation to the balance sheet from which it has been derived.
Jackson & Rhodes P.C.
Dallas, Texas
August 9, 2000
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