September 12, 2000
TC X Calibur, Inc.
181 Carlaw Avenue, Suite 300
Toronto, Ontario CANADA M4M 2S1
Dear Sirs:
This is to confirm that the client-auditor relationship betweeen TC X
Calibur, Inc., (Commission File Number 33-29139) and John Malone and Company has
ceased, effective May 5, 2000.
In addition, we have read the Company's Form 8-K dated May 5, 2000, and
Form 8-K/A dated September 12, 2000 regarding the change in accountants. We
acknowledge and agree with these disclosures, and we have had no disagreement
with the Company on accounting matters for the period's ending December 31, 1999
and 1998, or since then.
Malone and Bailey, PLLC is the successor entity to John Malone & Company, P.C.
Sincerely,
By/S/John C. Malone
-------------------
John C.Malone CPA
Malone & Bailey, PLLC
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 905
450 Fifth Street, N.W.
Washington, D.C., 20549
