FIRETECTOR INC
8-K, EX-1, 2000-09-15
COMMUNICATIONS EQUIPMENT, NEC
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Exhibit 1 to Form 8-K






                                                              September 15, 2000



Securities and Exchange Commission
Washington, DC   20549


Ladies and Gentlemen:

We have read Item 4 of Form 8-K dated  September 15, 2000 of Firetector Inc. and
are in agreement  with the  statements  contained in paragraphs 4 (a) (ii) and 4
(a) (iv) on Page 2  herein.  We have no basis to agree or  disagree  with  other
statements of the Registrant contained therein.

                                      Very truly yours,


                                      Moore Stephens, P.C.



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