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EXHIBIT 16
LUCAS EDUCATIONAL SYSTEMS, INC.
LETTER OF TANNER + CO. REGARDING CHANGE IN CERTIFYING ACCOUNTANTS OF REGISTRANT
Tanner + Co. [Letterhead]
November 1, 2000
Office of the Chief Accountant -
SECPS Letter File
Mail Stop 9-5
Securities And Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
RE: Lucas Educational Systems, Inc. File Ref. No. 0-24374
Dear Sir/Madam:
This is to notify you that on October 27, 2000, the client/auditor
relationship with Lucas Educational Systems, Inc. ceased.
Sincerely,
/s/ Tanner + Co.