CERTIFIED PUBLIC ACCOUNTANTS DELISI, HENNINGER AND ASSOCIATES BUSINESS DEVELOPMENT CONSULTANTS ================================================================================ David S. Delisi, C.P.A. 235 HUMPHREY ROAD - SUITE 3 Martha Henninger, C.P.A. TWO PINEVIEW PLACE ----- GREENSBURG, PENNSYLVANIA 15601-4579 Catherine E. Heide, C.P.A. (412) 832-8585 FAX (412) 832-8590 January 10, 1997 Securities and Exchange Commission 450 - 5th Street, NW Washington, D.C. 20549 Re: Septima Enterprises, Inc. We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on January 7, 1997, to be filed by our former client, Septima Enterprises, Inc. We agree with the statements made in response to that item insofar as they relate to our firm. Sincerely, /s/ David S. Delisi David S. Delisi DSD/rjs MEMBER PENNSYLVANIA AND AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS 4