EXHIBIT 99.1
[LETTERHEAD OF UNITED STATES SECURITIES AND EXCHANGE COMMISSION, DIVISION OF
CORPORATION FINANCE, WASHINGTON, D.C. 20549]
June 13, 2002
Nancy Speaker
Carpenter, Mountjoy & Bressler
2300 Waterfront Plaza
Louisville, Kentucky 40202-4256
Re: Delta International Mining and Exploration, Inc.
File No. 0-29813
Dear Ms. Speaker,
In your letter dated June 4, 2002, you state the Delta International
Mining and Exploration, Inc. (Company) has been a development stage enterprise
from inception (November 8, 1996) through March 31, 2002. You state that
Carpenter, Mountjoy & Bressler has audited the Company's financial statements
for the two years ended September 30, 2000 and 2001 and reviewed the two most
recent quarters ended December 31, 2001 and March 31, 2002 to be included in
their Form 10-SB/A. However, the financial statements for the years ending
September 30, 1999 and 1998, including the amounts for those years included in
the cumulative data required by SFAS 7, were audited by other auditors. You
state that the Company's financial statements from inception through September
30, 1997 were never audited. The Company proposes labeling the inception to data
columns "unaudited" and Carpenter, Mountjoy & Bressler proposes making no
reference to the cumulative data and the prior auditors in their report. Based
on the information provided, the staff will not object to your proposals.
The staff's conclusion is based solely on the information included in
your letter. Different or additional material information could lead to a
different conclusion. If you have any questions regarding this letter, please
call me at (202) 942-1913.
Sincerely,
/s/ Leslie A. Overton
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Leslie A. Overton
Associate Chief Accountant