Exhibit 1
ARTHUR KORN, CPA (LETTERHEAD)
January 5, 2001
Securities and Exchange Commission
Washington, D.C. 20549
Subject: Change in certifying accountant for Advanced Precision
Technology, Inc. SEC No. 000-31171
Ladies and Gentlemen:
I was previously principal accountant for Advanced Precision Technology, Inc.
and on June 6, 2000, I reported on the Financial Statements of Advanced
Precision Technology, Inc., as of and for the years ended December 31, 1999
and 1998. I have read Advanced Precision Technology, Inc. statements included
under Item 4 of its Form 8-K dated January 5, 2001 and I agree with such
statements.
/s/ Arthur Korn, CPA
Clayton, CA
January 5, 2001
