August 13, 1999

Richard

     Here is a copy of what I had available to fax to Larry that weekend. Actual
fax date I believe was Thursday evening prior to Friday 8-K filing.  (Left voice
mail Thursday evening & followed with fax)

/s/ Penny

ITEM 4. Changes in Registrant's Certifying Accountant

     In conjunction with the acquisition  described in response to Item Two, the
Registrant's management elected to replace its certified public accountants with
the certified  public  accountants  employed by American  Internet,  since,  for
accounting purposes, the bulk of the Registrant's auditing work will involve the
operations of American Internet and their auditors are closer geographically and
have  substantially  greater  familiarity  with the bulk of the books,  records,
procedures  and  historical  data  required  for  future  audits.  There were no
disputes  of any kind with the  Registrant's  prior  auditors  of which  current
management is aware, after diligent inquiry, except for a dispute concerning the
language of footnotes to the financial  statements  for the year ended  December
31,  1998,  as  disclosed  in the  Registrant's  report on Form  10-KSB for such
period.  Such disclosure (Item 8) is hereby incorporated by reference hereto and
a copy of the report on Form  10-KSB is filed as an exhibit to this  report (see
"Item 7[c],  Exhibit  Index").  In conjunction  therewith,  while the Registrant
disclosed  its  differences  in Item 8,  the  footnotes  retained  the  language
selected by the auditor, Bowman & Bowman, P.A.

        In  amplification  of  the  foregoing,  current  management,  except  as
disclosed in the preceding paragraph, has no reason to believe that:

(i)     The Registrant's former auditors resigned, declined to stand
        for re-election or were dismissed;

(ii)    The principal accountant's report on the financial statements for either
        of the past two years  contained  an adverse  opinion or  disclaimer  of
        opinion,  or was modified as to uncertainty,  audit scope, or accounting
        principles

(iii)     (A) There were any disagreements with the former  accountant,  whether
          or not resolved,  on any matter of accounting principles or practices,
          financial statement disclosure, or auditing scope or procedure, which,
          if not resolved to the former  accountant's  satisfaction,  would have
          caused  it  to  make   reference   to  the   subject   matter  of  the
          disagreement(s) in connection with its report; or

       (B) The former accountant advised the Registrant that:

                (i)     internal  controls  necessary  to  develop  reliable
                        financial statements did not exist; or

                (ii)    information  has  come to the  attention  of the  former
                        accountant  which made the accountant  unwilling to rely
                        on  management's  representations,  or  unwilling  to be
                        associated  with the  financial  statements  prepared by
                        management; or

                (iii)   the scope of the audit should be expanded significantly,
                        or information had come to the accountant's  attention
                        that the accountant had concluded  would,  or if further
                        investigated  might, materially impact the fairness or
                        reliability of a previously issued audit  report or the
                        underlying  financial  statements,  or  the financial
                        statements issued or  to be issued  covering the fiscal
                        period(s)subsequent to  the  date of  the  most recent
                        audited   financial  statements (including  information
                        that might preclude the issuance of an unqualified audit
                        report),  and  the  issue was  not resolved  to  the
                        accountant's satisfaction  prior  to its  resignation or
                        dismissal.

     The decision to change  accountants was approved by the Registrant's  board
of directors on July 1, 1999. The  Registrant's  new auditors are expected to be
Daszkal, Bolton & Manela, P.A., certified public accountants with offices at 240
West Palmetto Park Road,  Suite 300; Boca Raton,  Florida  33432,  who currently
serve as American Internet's auditors. Their telephone number is (561) 367-1040;
their fax number is (561)  750-3236;  and, their Internet web site is located at
www.dbmsys.usa.com.  The proposed auditor's  engagement agreement is filed as an
exhibit to this report (see "Item 7[c], Exhibit Index").

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