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.