July 28, 1999



Office of The Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

Re: Digitran Systems, Incorporated

Ladies and Gentlemen:

     We  were   previously   principal   accountants   for   Digitran   Systems,
Incorporated.  And,  under  the  date  of  July  2,  1999,  we  reported  on the
consolidated  financial  statements of Digitran Systems,  Incorporated as of and
for the years ended April 30, 1998 and 1997. On July 2, 1999,  our services were
terminated.  We have read Digitran Systems,  Incorporated's  statements included
under  Item 4 of its Form  8-K  dated  July 19,  1999,  and we agree  with  such
statements,  except  that we are not in a  position  to agree or  disagree  with
Digitran Systems,  Incorporated's statement that they have engaged Jones, Jensen
& Company as independent  certified public  accountants and that such engagement
was ratified by the Board of Directors at the July 1, 1999 meeting.

                                                     Very truly yours,




                                                     TANNER + Co.