Cordavano and Harvey, P.C. Certified Public Accountants
201 Steele Street
Suite 300
Denver, Colorado 80206
(303)-329-0220 Phone
(303)-316-7493 Fax
March 15, 2000 & June 19, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington D.C. 20549
We would like to inform you that we have read the discloures provided by
Ovvio Better Life, Inc. (formerly known as Imatel Holdings, Inc.) Commission
Number 0-22934) in its filing of form 8-K dated March 15, 2000 and that there
are no disagreements regarding the statements made under Item-4 Changes in
Registrant's Certifying Accountant.
Sincerely,
/s/ Cordavano and Harvey, P.C.
Cordavano and Havery, P.C.
