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EXHIBIT B
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September 27, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Commissioners:
We have read the statements made by Mid-State Raceway, Inc. (copy attached),
which we understand have been filed with the Commission, pursuant to Item 4 of
Form 8-K, as part of Mid-State's Form 8-K report dated September 22, 2000. We
agree with the statements concerning our firm in such Form 8-K.
Very truly yours,
/s/ URBACH KAHN & WERLIN LLP
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Urbach Kahn & Werlin LLP
Enclosure
66 State Street, Suite 200, Albany, NY 12207-2595
(518) 449-3171 FAX (518) 449-7833
An Independent Member of Urbach Hacker Young International
