June 27, 2001




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

Commissioners:

We have read the statements made by Summit Securities, Inc. (copy attached),
which we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K/A, as part of the Company's Form 8-K/A report dated June 12, 2001. We
agree with the statements concerning our Firm in such Form 8-K/A.

Very truly yours,


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP