November 28, 2000
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements made by LMKI, Inc., which we understand
will be filed with the Commission, pursuant to Item 4 of the Current Report on
Form 8-K, dated November 28, 2000. We agree with the statements concerning our
firm in such Form 8-K. We have no basis to agree or disagree with other
statements of the registrant contained therein.
Very truly yours,
/s/ Timothy L. Steers, CPA, LLC
