HA&W
A Financial Solutions Company
January 31, 2001
Writer's Direct Dial: (404) 898-8231
Fax: (404) 876-4328
E-mail: mitchell.kopelman@hawcpa.com
VIA FACSIMILE (678) 222-3036
Board of Directors
Grace Development, Inc.
1690 Chantilly Drive
Atlanta, GA 30324
Gentlemen:
We regret to inform you that we hereby resign as your independent auditors,
effective immediately.
Please let me know how we can help with the transition to your new auditor.
Respectfully,
HABIF, AROGETI & WYNNE, LLP
/s/ Mitchell Kopelman
Mitchell Kopelman, CPA
cc: Office of the Chief Accountant- via fax (202) 942-9656
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
Grace Development (GCDV) Inactive
Filed: 23 Feb 01, 12:00am