Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

         Re:      Sunburst Acquisitions I, Inc. ("Sunburst")

Ladies and Gentlemen:

         We were previously principal  accountants for Sunburst  Acquisitions I,
Inc.  ("Sunburst") and on August 4, 1998 we reported on the financial statements
of Sunburst as of and for the period from inception (February 25, 1997) to April
30, 1998. On February 11, 1999, we were  dismissed as principal  accountants  of
Sunburst.  We have read Sunburst's  statements included under Item 4 of its Form
8-K for  February  11, 1999 as they relate to Comiskey & Company,  P.C.,  and we
agree with those statements.

                                                    /s/ Jennifer Maliar
                                                  ------------------------------
                                                  COMISKEY & COMPANY
                                                  PROFESSIONAL CORPORATION

Denver, Colorado
February 18, 1999

                                                  
                                                  Jennifer Maliar, C.P.A.
                                                  789 Sherman Street, Suite 440
                                                  Denver, Colorado 80203
                                                  (303) 830-2255
                                                  (303) 830-0876-fax


          Members of American Institute of Certified Public Accountants