1

November 29, 2000

Mr. Paul Lacroix
Deloitte & Touche
155 East. Broad Street
Columbus OH  43215-3611

Dear Paul:

We have engaged GBQ Partners LLP to audit our financial statements for the year
ended December 31, 2000. In connection therewith, they would like to make
inquiries and examine your work papers for the audit of our financial statements
for the years ended December 31, 1998 and December 31, 1999. Also, they would
like to examine the tax records maintained by you for the two years prior to our
current audit date. We hereby authorize you to respond fully and without
limitation to their requests.

Please allow our auditors to copy any information needed from files related to
our financial statements or tax returns that they request (unless proprietary in
nature) and bill our company for the reproduction costs.

We have represented to our auditors that we are not involved with your firm in
any disputes about accounting principles, auditing procedures, or similarly
significant items and that we have paid in full for all services rendered by you
to date. You will be contacted by Paul R. Anderson of this audit firm concerning
these matters.

Very truly yours,


Kenneth P. Furlong
Controller
PH Group, Inc.
1-001141

                                Page 6 of 6 Pages