January 21, 2000


Board of Directors
ComTech Consolidation Group, Inc.
P.O.  Box 980580
Houston, Texas 77098-0580

Re:  Resignation

Gentlemen  and  Madame:

This  letter  serves  as  my official resignation from the Board of Directors of
ComTech  Consolidation  Group.  Inc.  effective  immediately.  I  have  served
diligently  on  the Board since October 1998.  I have made every effort possible
to  point  ComTech  Consolidation  Group, Inc.  in the  right direction.  I have
brought  the  Company  to  the  fully  reporting  status with the Securities and
Exchange  Commission.  I have had to make tough decisions involving the solvency
and  management  or  the  Company.  I  have  also  had  to  make tough decisions
involving many of the legal Issues facing the Company, some of which were not in
agreement with legal counsel, but were in the best interest of the shareholders;
however,  I am  not  in  accord with the latest  changes  and have had to make a
tougher  decision  by  resigning.

It  is  my  opinion  that  individuals  are  influencing  the  Board  to move In
directions  that  are not in the Company's best Interest and are self serving to
say  the least.  I can no longer expose myself to the liabilities that the Board
will  be  incurring.  must  sever  the  ties  and limit any liability that I may
possibly  have.

It  truly  has  been  a  reel  experience.


Sincerely.


/S/ Joel  B.  Flowers,  Jr.
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    Joel  B.  Flowers,  Jr.