Oatley Bystrom & Hansen
A Professional Corporation of CPA's
6061 South Willow Drive, Suite 230
Greenwood Village, Colorado 80111
(303) 770-8383 Fax (303) 721-6925
September 27, 2000
C.P. Gervaise-Brasier, President
GS Telecom Limited
Enterprise House, Ocean Village, Southampton, SO14 3XD,
United Kingdom of Great Britain
Dear Mr. Gervaise-Brasier:
We are advising you as follows:
1. Oatley & Hansen (formerly Oatley Bystrom & Hansen) resigned as auditor
effective September 27, 2000, at the request of GS Telecom, LTD.
2. In connection with the audit of the most recent fiscal year, no disagree-
ment(s) exist with any former accountant on any matter of accounting, princi
-ples or practices, financial statement disclosure, or auditing scope or
procedure, which disagreement(s), if not resolved to the satisfaction of the
former accountant would have caused them to make reference in connection
with their report to the subject of the disagreement(s).
The audit report by Oatley & Hansen (formerly Oatley Bystrom & Hansen) for
the year ended June 30, 1999, contained an opinion which included a para-
graph discussing uncertainties related to continuation of the Registrant as
a going concern. Otherwise, the audit report by Oatley & Hansen (formerly
Oatley Bystrom & Hansen) for the year ended June 30, 1999 did not contain an
adverse opinion or disclaimer of opinion, nor was it qualified or modified
as to uncertainty, audit scope, or accounting principles.
I trust this letter will fulfill your requirements.
Sincerely,
/s/ Gaylen Hansen
Oatley & Hansen
