Exhibit A
[LETTERHEAD OF CHRISTOPHER, SMITH, LEONARD, BRISTOW, STANELL & WELLS, P.A.]
Securities and Exchange Commission 450 Fifth Street North West Washington, D.C. 20549RE: Annual Report on Form 10-KSB of Forefront, Inc. Dear Sirs/Madam: Pursuant to Rule 12b-25(c) of the Securities Exchange Act of 1934, the undersigned hereby provides the Securities and Exchange Commission with a statement of the reasons why we are not able to supply on or before September 30, 2000 the audit report required to be included in the Annual Report on Form 10-KSB of Forefront, Inc. (the Company) for the period ended June 30, 2000. For the past 90 days, we have been working with the Company's management to complete our audit of the Company's consolidated financial statements for the year ended June 30, 2000. Due to significant changes in the Company's planned operations and related administrative difficulties in obtaining necessary information to issue our report, we have not had sufficient time to complete our audit of said financial statements.
/s/ Christopher, Smith, Leonard, Bristow, Stanell & Wells, P.A. CHRISTOPHER, SMITH, LEONARD, BRISTOW, STANELL & WELLS, P.A.
Bradenton, Florida September 27, 2000
1001 Third Avenue West, Suite 700 * Bradenton, Florida 34205 * (941) 748-1040 / Fax (941) 749-7605 * www.cslcpa.com |