April 15, 2003

                                                       VIA FEDERAL EXPRESS

Douglas S. Hackett
Chief Executive Officer
Innovative Software Technologies, Inc.
204 NW Platte Valley Drive
Riverside, MO  64150

Douglas S. Hackett
Chief Executive Officer
Innovative Software Technoolgies, Inc.
5072 North 300 West
Provo, UT  84604


Dear Mr. Hackett:

I am writing in response to your letter of April 11, 2003.

First, your assertion that Grant Thornton was informed of Mr. Chipman's criminal
history, including his convictions for tax fraud, and for larceny, is incorrect.
At no time were Grant Thornton's engagement partners advised of this background,
by you, Chris Chipman or William Chipman.

Second,  contrary to the assertions in your letter, Grant Thornton's  engagement
partners  were  never  informed  of Mr.  Chipman's  involvement  with  Knowledge
Transfer Solutions.

If you have  documents  reflecting  the  disclosure  of either of these facts to
Grant Thornton, kindly send them to me.

Third, we are unaware of any consultation by the Company with another accounting
firm. We ask that you provide us with the name and contact  information  for the
firm, and any  documentation  you may have regarding the issues it considered in
its conclusions.

Finally,  the  antagonistic  tone of your letter and its  accusation  that Grant
Thornton has "little regard" for the facts, are  inappropriate  and at odds with
any  good  faith  intention  to  conduct  the kind of  independent investigation
required under the  circumstances.  Some of your comments suggest  that you have
already decided that nothing  improper has teken place,  and are apparently more
interested  in  investigating  our conduct  than that of your  Company.  We are,

Suite 3100
Two Commerce Square
2002 Market Street
Philadelphia, PA  19103-7080
T 215.561.4200
F 215.561.1066
W www.grantthornton.com


Grant Thornton LLP
US Member of Grant Thornton International


Douglas S. Hackett
April 15, 2003
Page 2

therefore, skeptical that you will proceed in an appropriate manner and further,
we are  concerned  that the  adversarial  nature of your  response  impairs  our
indepencence.  We remind you that it is the Company's financial  statements that
are in issue, and neither are "directed" by Grant Thornton.

We believe  this matter must be  addressed  immediately.  Given your  statement,
however, that independent board members will form a special committee to address
these matters, and that the Company has consulted outside securities counsel, we
will await  communication  from them no later than April 22, 2003, before taking
the final next step required of us under Section 10A.b.2 of Securities  Exchange
of 1934.

Please communicate directly with me regarding this matter. Thank you.

                                        Yours truly,

                                        /s/ Robert P. Scales
                                        Associate General Counsel