12 March 1999






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

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

Dear Ladies and Gentlemen,

         We were  previously the principal  accountant for Invu Plc ("Invu"),  a
subsidiary  of Sunburst,  and on 14  December 1998 we  reported on the financial
statements  of Invu as of and for the period from date of its  incorporation  to
31 January 1998. On 15 February 1999 we resigned as the principal  accountant
of Invu. We have read Sunburst's  statements included under Items 4 and 5 of its
Form  8-K as  they  relate  to  Deloitte  &  Touche,  and we  agree  with  those
statements.


For and on behalf of


/s/ Deloitte & Touche
- ----------------------
Deloitte & Touche