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<PAGE> 1 EXHIBIT 99 Mr. Edward W. Gallaher, Sr. President Phoenix Medical Technology, Inc. Post Office Box 346 Andrews, South Carolina 29510 August 18, 2000 Dear Mr. Gallaher: This is to confirm that the client-auditor relationship between Phoenix Medical Technology, Inc. (Commission File Number 0-13401) and Arthur Andersen LLP has ceased. Very truly yours, s/Arthur Andersen ARTHUR ANDERSEN LLP HBD Copy to: SEC Office of the Chief Accountant
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