EXHIBIT 99
[WALLACESANDERS & COMPANY LETTERHEAD]
September 6, 2000
Mr. Doug Baker, Vice President
SI Diamond Technology, Inc.
3006 Longhorn Boulevard, Suite 107
Austin, Texas 78758
Dear Mr. Baker:
On September 6, 2000, WallaceSanders & Company merged with McGladrey & Pullen,
LLP. As a result of this transaction, the client-auditor relationship between SI
Diamond Technology, Inc. (Commission File Number 1-11602) and WallaceSanders has
ceased.
Sincerely yours
/s/ WallaceSanders & Company
WallaceSanders & Company
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549