January 11, 2001
Office of the Chief Accountant
SECPS Letter Files
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Dynatec International, Inc. and,
under the date of March 1, 2000, we reported on the consolidated financial
statements of Dynatec International, Inc. and subsidiaries as of and for the
years ended December 31, 1999 and 1998. On January 5, 2001, our appointment as
principal accountants was terminated. We have read Dynatec International, Inc.'s
statements included under Item 4 of its Form 8-K dated January 11, 2001, and we
agree with such statements, except that we are not in a position to agree or
disagree with Dynatec International, Inc.'s statements that (i) Tanner & Co.
have been retained as principal accountant, (ii) the Board of Directors has
appointed Tanner & Co. to audit the books and accounts of Dynatec International,
Inc. and (iii) the Board intends to seek ratification of its decision by the
Company's shareholders at the next held annual meeting of shareholders.
Very truly yours,
/s/ KPMG LLP
