[LOGO]
EXHIBIT A
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September 22, 2000
BY FACSIMILE (315) 829-4384
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John J. Signorelli, President
Board of Directors
Mid-State Raceway, Inc.
P.O. Box 860
Vernon, NY 13476-0860
Dear John and Board Members:
The purpose of this letter is to advise you that Urbach Kahn & Werlin LLP will
no longer serve as independent auditors for Mid-State Raceway, Inc. or provide
future professional services for the period after December 31, 1999.
We understand our responsibilities under professional standards and intend to
comply with such standards.
We are also enclosing a confirmation letter regarding this resignation, which
we're required to send to the Securities and Exchange Commission.
Please be advised that an 8K filing by the Company will be required as a result
of our resignation, and we will also need to provide you with a confirmation of
certain representations you need to include in that filing.
We thank Mid-State Raceway, Inc. for the years of service.
Very truly yours,
URBACH KAHN & WERLIN LLP
/s/ RICHARD G. KOTLOW, CPA
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Richard G. Kotlow, CPA
Partner
RGK:lsy
Enclosure
mid-state.915
66 State Street, Suite 200, Albany, NY 12207-2595
(518) 449-3171 FAX (518) 449-7833
An Independent Member of Urbach Hacker Young International
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[LOGO]
EXHIBIT A, Cont.
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September 22, 2000
John J. Signorelli, President
Board of Directors
Mid-State Raceway, Inc.
P.O. Box 860
Vernon, NY 13476-0860
Dear Mr. Signorelli:
This is to confirm that the client-auditor relationship between Mid-State
Raceway, Inc. (Commiss on File Number 0-1607) and Urbach Kahn & Werlin LLP has
ceased.
Very truly yours,
URBACH KAHN & WERLIN LLP
/s/ RICHARD G. KOTLOW, CPA
----------------------------
Richard G. Kotlow, CPA
Partner
RGK:lsy
Copy: By Facsimile (202) 942-9656
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Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, DC 20549
66 State Street, Suite 200, Albany, NY 12207-2595
(518) 449-3171 FAX (518) 449-7833
An Independent Member of Urbach Hacker Young International
