Exhibit 17

May 14, 2001

New Era Technologies Company
10245 E. Via Linda, Suite 220
Scottsdale, AZ  85258-5317

     Attention: Corporate Officer/Board of Directors of New Era
                Technologies Company

Gentlemen:

     Pursuant to the  Agreement and Plan of  Reorganization,  I hereby tender my
resignation from New Era Technologies  Company as Officer and Director effective
immediately.

                                   Sincerely,

                                   /s/ Edmond L. Lonergan

                                   Edmond L. Lonergan