EXHIBIT 1
[LETTERHEAD OF GEORGE BRENNER, CPA]
August 7, 2000
Mr. Ron Tolman
Vice President
Biogan International, Inc.
7213 Potomac Drive
Boise, Idaho 83704-9150
Dear Mr. Tolman:
Effective as of today, I must resign as the independent accountant of Biogan
International, Inc. My reason for this action is due to my inability, as a sole
practitioner, to obtain adequate and price competitive professional liability
insurance for SEC engagements.
My audits for the periods December 31, 1995 through December 31, 1999 did not
have any accounting differences among you, your counsel and myself. All invoices
were paid and there are no fees outstanding.
I have read the current report on Form 8-K of Biogan International, Inc. dated
August 7, 2000, and am in agreement with the statements contained therein
regarding the undersigned.
I understand Mr. Dennis Bersch, CPA will be your new independent accountant. I
will, of course, be available to assist Mr. Bersch.
Thank you and your staff for all the courtesies extended to me.
Very truly yours,
/s/ GEORGE BRENNER
George Brenner, CPA
cc: Office of the Chief Accountant (Via Fax: 202-942-9656)
Attn: SECPS Letter File/Mail Stop 9-5
Dennis Bersch, CPA (Via Fax 1-262-512-2862)
