March 13, 2001

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

We have read Paragraph (a)(1) of Item 4 included in the Form 8-k dated
February 20, 2001 of N-Vision Technology, Inc. filed with the Securities
and Exchange Commission. We are in agreement with the statements
contained therein insofar as they relate to our former client-auditor
relationship with Ponder Industries, Inc., except that our records do not
indicate that a copy of the Form 8-K file on February 21, 2001 was provided
to us, we are unable to confirm if our dismissal was approved by N-Vision
Technology, Inc.'s board of directors, the reports referenced in (a)(1)(ii)
relate to our reports on Ponder Industries, Inc. and the reference to our firm
in 4(a)(1)(iv) should be to "Andersen". With respect to the matter described
in paragraph 2(c) of Item 4, our records do not indicate that a copy of the
referenced disclosure was provided to us.

Very truly yours,

/s/ Arthur Andersen LLP


Copy to:
Joseph T. Kaminski
Chief Executive Officer
N-Vision Technology, Inc (formerly Ponder Industries, Inc.)