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EXHIBIT 16
LUCAS EDUCATIONAL SYSTEMS, INC.
LETTER OF TANNER + CO. REGARDING RE-ENGAGEMENT BY REGISTRANT
Tanner + Co. [Letterhead]
November 20, 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 we have reviewed the Form 8-K reports dated
November 7, 2000 and November 20, 2000, filed by the above referenced registrant
and agree with the representations made therein with the following exception:
Tanner + Co. was informed on October 27, 2000 that the client was interviewing
for new independent certified public accountants geographically closer to the
client's headquarters. Subsequent to that date we have been reappointed and have
agreed to serve as auditors for Lucas Educational Systems, Inc.
Sincerely,
/s/ Tanner + Co.
