Vestal & Wiler
Certified Public Accountants
Securities and Exchange Commission
Washington, DC 20549
We were previously the independent auditors for Pre-Cell Solutions, Inc. (a
Colorado Corporation), and on November 12, 1999, we reported on the consolidated
financial statements of Pre-Cell Solutions, Inc. (a Colorado Corporation) as of
April 30, 1999 and 1998 and each of the years then ended. On July 14, 2000, we
were dismissed as independent auditor's of Pre-Cell Solutions, Inc. During our
term as Independent Certified Public Accountants, we did not have any
disagreements on any material accounting or disclosure requirements.
/s/ Vestal & Wiler
Vestal & Wiler
July 14, 2000
201 East Pine Street, Suite 801 Orlando, Florida 32801
407/843-4433 FAX 407/841-6694
