KILLMAN, MURRELL & COMPANY 1931 E. 37th Street Suite 7 Odessa, Texas 79762 March 14, 2000 Securities and Exchange Commission 450 Fifth Street, N. W. Washington, D.C. 20549 Re: MB Software Corporation- 8 K/A - Amendment No. 1 File Reference Number 01-11808 We were previously the principal accountants for MB Software Corporation. We reported on the consolidated financial statements of MB Software Corporation and subsidiaries as of and for the years ended December 31, 1997 and 1998. On January 3, 2000, our appointment as principal accountant was terminated. We have read MB Software Corporation's revised disclosures included under Item 4 of its Form 8-K/A Amended, and we agree with such statements. Sincerely, Killman Murrell & Company