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[LOGO Mintz & Partners LLP]
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Chartered Accountants 100 - 1446 Don Mills Road
North York, ON M3B 3N6
January 24, 2000 Tel: (416) 391-2900
Fax: (416) 391-2748
Web site: www.mintzca.com
The Securities and Exchange Commission
Washington, D.C.
20549
U.S.A.
Dear Sirs:
RE: INTERUNION FINANCIAL CORPORATION
We have been advised of our appointment as auditors of InterUnion Financial
Corporation ("InterUnion"), for the fiscal year ending March 31, 2000, by letter
dated January 17, 2000.
We have been advised that:
a) The appointment of Mintz & Partners LLP as auditors for the fiscal year
ending March 31, 2000 was considered and approved by the board of directors
of InterUnion Financial Corporation;
b) There has been no adverse or qualified opinion or disclaimer contained in
the report of BDO Dunwoody LLP, Chartered Accountants, on InterUnion's
financial statements for the fiscal year ended March 31, 1999;
c) There have been no disagreements or reportable events in connection with
the audit of the financial statements for the year ended March 31, 1999.
This is to advise you that, based on our knowledge of the information at this
time, we agree with the information contained in the Notice, referred to above.
This letter is being provided to InterUnion Financial Corporation to be included
with their reports on Form 8-K to the Securities and Exchange Commission.
Yours very truly,
MINTZ & PARTNERS LLP
/s/ Elliott Jacobson
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Elliott Jacobson
[LOGO] A member of Collins Barrow Canada
and Moores Rowland International,
associations of independent accounting
firms throughout the world
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[BDO LETTERHEAD] 60 Columbia Way Suite 400
Markham Ontario Canada L3R 0C9
Telephone: (905) 946-1066
Telefax: (905) 946-9524
November 15, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
USA
Ladies and Gentlemen:
Re: INTERUNION FINANCIAL CORPORATION
We have read Item 4 of Interunion Financial Corporation's Amended Form 8-K dated
January 24, 2000, and signed February 15, 2000, and are in agreement with the
statements contained therein except that our fee estimate was approximately 10%
higher than the previous year whereas Form 8-K uses the term "significantly".
Yours truly
BDO DUNWOODY LLP
(signed) BDO Dunwoody LLP
BDO DUNWOODY LLP IS A LIMITED LIABILITY PARTNERSHIP REGISTERED IN ONTARIO
