1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, NW Washington, D.C. 20549 August 15, 2001 Dear Sir: We have read Item 4 included in the Form 8-K dated August 16, 2001 of Maxxis, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ ARTHUR ANDERSEN LLP cc: Mr. Ivey J. Stokes, Chief Executive Office and Chairman of the Board of Directors