AWARENESS LETTER OF INDEPENDENT PUBLIC ACCOUNTANTS
To the Board of Directors and Stockholders
Menlo Acquisition Corporation
We have reviewed, in accordance with standards established by the American
Institute of Certified Public Accountants, the unaudited interim financial
information of Menlo Acquisition Corporation and Subsidiaries for the periods
ended March 31, 2000 and June 30, 2000, as indicated in our reports dated May 1,
2000 and July 28, 2000, respectively; because we did not perform an audit, we
expressed no opinion on that information.
We are aware that our reports referred to above, which were included in your
Quarterly Reports on Form 10-QSB for the quarters ended March 31, 2000 and June
30, 2000, are being used in this Registration Statement on Form S-8.
We also are aware that the aforementioned reports, pursuant to Rule 436(c) under
the Securities Act of 1933 (the "Act"), are not considered a part of the
Registration Statement prepared or certified by an accountant or a report
prepared or certified by an accountant within the meaning of Sections 7 and 11
of that Act.
/s/ J.H. COHN LLP
J.H. COHN LLP
Roseland, New Jersey
September 11, 2000
