HOLLANDER LUMER & Co. LLP Certified Public Accountants 15260 VENTURA BOULEVARD, SUITE 940 SHERMAN OAKS, CALIFORNIA 91403 TELEPHONE (818) 789-5112 FAX (818) 789-0484 E-MAIL: HIC15260@CS.COM July 13, 2000 Mr. Joseph Corazzi, Chairman of the Board Las Vegas Entertainment, Inc. 1801 Century Park East, 23 rd Floor Los Angeles, CA ~0067 Dear Joe: As you know, I have been called as a witness to testify before the U.S. Securities and Exchange Commission ("Commission") regarding its investigation of Las Vegas Entertainment, Inc ("LVEN') and others. The Commission has raised a number of questions concerning LVEN's financial statements for prior years as well as transactions that may be reflected in LVEN's financial statements for the fiscal year ended October 31, 1999. Under these circumstances, we question whether we can continue to remain independent and to complete an audit of those financial statements. Therefore, we have determined not to undertake further audit work for LVEN. Please do NOT hesitate to call with any questions you might have. Sincerely yours, /s/ Victor A. Hollander - -------------------------- Victor A. Hollander cc: Chief Accountant, U.S. Securities and Exchange Commission LVENTERM