INTERWEST TRANSFER COMPANY, INC.




April 25, 2000

Universal Turf, Inc.
Attn:  Mr. Michael Krome
Via Facsimile: (631) 863.9898

Re:  Shareholders of record

Dear Mr. Krome,

     This letter is to certify that as of April 26, 2000,  Universal  Turf, Inc.
has a total of 11,284,346  shares issued and  outstanding  held of record by 790
shareholders.

     Please let know if you need any further information.

Sincerely,

/s/ Kristi Kunz
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    Kristi Kunz
    Account Executive