EXHIBIT  16.1



December  9,  1999



Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

Gentlemen:

We  have read the statements made by Sportan United Industries, Inc., Commission
file  number  000-25223  (copy attached), which we understand will be filed with
the  Commission,  pursuant  to Item 4 of Form 8-K, as part of the Company's Form
8-K  report  for  November  29,  1999, as amended.  We agree with the statements
concerning  our  Firm  in  such  Form  8-K.

Very  truly  yours,

MANN  FRANKFORT  STEIN  &  LIPP,  P.C.