August 3, 2000


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C., 20549


We have read Item 4 of the Form  8-K/A  dated June 7,  2000,  of North  American
Datacom,  Inc. and are in agreement with the  statements  contained in the first
paragraph  therein.  We have no basis to agree or disagree with other statements
of the registrant contained therein.

Very truly yours,


Spicer, Jeffries & Co.