EXHIBIT 16.1
MILLER AND CO. LLP
ACCOUNTANTS AND CONSULTANTS
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Tel: (310 576-6880 501 Santa Monica Boulevard MEMBER OF
Fax: (310) 576-6881 Second Floor SEC PRACTICE SECTION
e-mail: millco@miller Santa Monica, California 90401 OF THE
andcollp.com AMERICAN INSTITUTE OF
CERTIFIED PUBLIC ACCOUNTANTS
Established 1949
December 1, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Wade Cook Financial Corp.
We have read the statements that we understand that Wade Cook Financial Corp.
will include under Item 4 of the Form 8-K report it will file 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.
Very truly yours,
MILLER AND CO. LLP
/s/ Jorge R. Fernandez
Jorge R. Fernandez
Partner
