BDO BDO SEIDMAN, LLP 233 NORTH MICHIGAN AVENUE, SUITE 2500
ACCOUNTANTS AND CONSULTANTS CHICAGO, ILLINOIS 60601
TELEPHONE: (312) 856-9100
FAX:(312) 856-1379
July 18, 2000
Mr. Braxton Jones
Imagica Entertainment, Inc.
1518 SW 12th Avenue
P.O. Box 2121
Ocala, FL 34478
Dear Mr. Jones:
This is to confirm that the client-auditor relationship between Imagica
Entertainment, Inc. (Commission File Number 33-37968A) and BDO Seidman, LLP has
ceased.
Very truly yours,
BDO Seidman, LLP
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street NW
Washington, DC 20549