EXHIBIT 16(ii)


                          Diamond, Leftwich & Co. PLLC
                                422 Tenth Street
                                   PO Box 527
                      Huntington, West Virginia 25710-0527


                                  July 17, 2002



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

Gentlemen:

         We have read the Company's statements under Item 4 of Form 8-K dated
July 17, 2002. In regards to the statement concerning our firm's engagement
letter dated May 15, 2002, we received an executed copy from the registrant on
June 19, 2002. Our withdraw, on the third business day thereafter, was due to
our inability to retrieve timely information due to the delayed receipt of a
signed engagement letter as it effected our pre-audit planning and evaluation
procedures. We did not have access or review any of the registrant's financial
records or those of J.D. Cloud & Co., L.L.P. Therefore, there were no
disagreements between the Company and our Firm on any matters of accounting
principles or practices, consolidated financial statement disclosure or audit
scope or procedures since we did not review or evaluate these practices and
procedures.


                                            Diamond, Leftwich & Co., PLLC



                                            /s/ Jesse J. Leftwich
                                            ---------------------------------
                                            Jesse J. Leftwich, Member/Manager