Exhibit 16.4
BERSCH ACCOUNTING S.C.
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633 W. Wisconsin Ave., Suite 405 Milwaukee, Wisconsin 53203
Tel: 414-272-8800 www.berschaccounting.com
Fax: 414-223-4070 email: bersch@execpc.com
March 30, 2001
VIA FAX
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen,
I have read the disclosure in Item 4 of the Form 8-K/A dated March 27, 2001. I
agree with the disclosures.
Sincerely,
/s/ Dennis W. Bersch
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Dennis W. Bersch, CPA
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