Exhibit 99
Tanner + Co.
Certified Public Accountants
675 East 500 South, Suite 640
Salt Lake City, Utah 84102
December 15, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Medical Discoveries, Inc.
File Ref. No. 000-12627
Ladies and Gentlemen:
We were previously the principal accountants for Medical Discoveries,
Inc. and under the date of March 20, 2000, we reported on the financial
statements of Medical Discoveries, Inc. as of and for the year ended December
31, 1999. On December 8, 2000, our services were terminated. We have read
Medical Discoveries, Inc.'s statements included under Item 4 of its Form 8-K
dated December 15, 2000, and we agree with such statements.
Sincerely,
By: /s/ TANNER + CO.
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Tanner + Co.
