<PAGE> 1
EXHIBIT 16
October 11, 2000 Andersen, Andersen & Strong, L.C.
941 East 3300 South, Suite 202
Salt Lake City, Utah 84106
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We were previously principal accountants for Penn-Akron Corporation and during
April 2000 we reported on the financial statements of Penn-Akron Corporation for
the period ended February 29, 2000 and since that date the Company engaged newly
appointed auditors.
Our report on the financial statements for the period ended February 29, 2000
contained no adverse opinion or disclaimer of opinion, and was not modified as
to uncertainty, audit scope or accounting principles.
There was no disagreements, of the type described under Item 304(a)(1)(iv)(A) of
Regulation S-B, during the period ended February 29, 2000 and the period through
the termination of the client- auditor relationship.
Very truly yours,
/s/ ANDERSEN, ANDERSEN & STRONG, L.C.
ANDERSEN, ANDERSEN & STRONG, L.C.
