May 9, 2000



TC X Calibur, Inc.
181 Carlaw Avenue, Suite 300
Toronto, Ontario CANADA  M4M 2S1

Dear Sirs:

     This is to  confirm  that the  client-auditor  relationship  betweeen  TC X
Calibur, Inc., (Commission File Number 33-29139) and John Malone and Company has
ceased.

     In  addition,  we have  read teh  Company's  Form 8-K  dated  May 5,  2000,
regarding  the  chane in  accountants.  We  acknowledge  and  agree  with  these
disclosures,  and we have had no  disagreement  with the  Company on  accounting
matters.

Malone and Bailey, PLLC is the successor entity to John Malone & Company, P.C.

Sincerely,



John C.Malone CPA
Malone & Bailey, PLLC

cc:     Office of the Chief Accountant
        SECPS Letter File
        Securities and Exchange Commission
        Mail Stop 905
        450 Fifth Street, N.W.
        Washington, D.C.,  20549