[LETTERHEAD OF ROBSON & MILLER, LLP] February 20, 1996 Mr. Larry Felts Coopers & Lybrand 800 South Gay Street Knoxville, Tenn. 37929 Re: United Petroleum Corporation ---------------------------- Dear Mr. Felts, I am enclosing herewith a draft of a further revised Form 8K for United Petroleum Corporation which, I believe, complies with your desires. If so, please prepare a letter to the SEC advising that you have no disagreement with any material containied in the Report. Please send me a copy of your letter so that I may include it as an exhibit to the Form 8K when I file it. Sincerely, /s/ Morton S. Robson --------------------- Morton S. Robson