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[SWALM, THOMAS & ASSOCIATES, PLLC LETTERHEAD]
January 5, 2001
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C.
Re: Royal BodyCare, Inc.
To Whom it May Concern:
We have read the statements included under Item 4 of the Form 8-K report filed
regarding the recent change of auditors. We agree with such statements made
regarding our firm. We have no basis to agree or disagree with other statements
made under Item 4.
Yours truly,
SWALM, THOMAS & ASSOCIATES, PLLC
/s/ EDWARD S. SWALM
Edward S. Swalm, CPA
ESS/nh
