[Letterhead of CyberAmerica Corporation]
August 29, 2000
Brent Crouch
Crouch, Beirwolf, and Chisholm
1453 Major Street
Salt Lake City, UT 84115
Dear Mr. Crouch:
This letter serves to formally notify your firm that CyberAmerica, Inc is
terminating the audit relationship with Crouch, Bierwolf, and Chisholm. We have
retained Mantyla McReynolds as the new auditing firm for CyberAmerica, Inc. and
all its subsidiaries. In accordance with this change, I have included for your
review the appropriate form 8-K with its attachments.
Please review the form 8-K and transmit a letter at your earliest convenience
acknowledging the filing and including information regarding material
disagreements (which we are not aware of any) as the regulations require.
We appreciate your work in behalf of our company and its subsidiaries in the
past. Mr. Kim McReynolds of Mantyla McReynolds will be contacting you shortly to
make arrangements for a smooth transfer of copies of workpapers and other
schedules. We are aware that you will bill us at your regular rates for work
relating to this transfer.
Signed,
/s/ Richard Surber
Richard Surber
President & CEO, CyberAmerica, Inc.
enclosures
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