XPEDIAN INC
NT 10-K, EX-99, 2000-09-28
NON-OPERATING ESTABLISHMENTS
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LETTER FROM AUDITOR PURSUANT TO RULE 12b-25(c) (on letterhead):



Dohan and Company
Certified Public Accountants
(A Professional Association)
7700 North Kendall Drive, #204
Miami, FL 33156-7584



Telephone:  (305) 274-1366
Facsimile:  (305) 274-1368



September 28, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20548

Ladies and Gentlemen:

Our report of the examination of the audited financial statements of Xpedian,
Inc. as of June 30, 2000, cannot be issued by the required filing date of
Form 10-KSB, because we have not received the the remaining financial
information necessary to complete our procedures.


Sincerely,


/s/  Steven H. Dohan, CPA
     --------------------
     Dohan and Company, CPA's



cc: Xpedian, Inc.



Member:

Florida Institute of Certified Public Accountants
American Institute of Certified Public Accountants
Private Companies and SEC Practice Sections
Accounting Group International
Offices in Principal Cities



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