S. W. HATFIELD, CPA
certified public accountants

Member:
American Institute of Certified Public Accountants
    SEC Practice Section
    Information Technology Section
 Texas Society of Certified Public Accountants


                                  May 10, 2001


U. S. Securities and Exchange Commission
450 Fifth Street, N. W.
Washington DC 20549

Gentlemen,

On May 10, 2001, this firm received a copy of Form 8-K - Current Report filed by
Ameri-First  Financial  Group,  Inc.  (SEC  File  #  000-28453,  CIK #  1100778)
(Ameri-First)  on  February  22,  2001.  We have  reviewed  Item 4 - Changes  in
Registrant's Certifying Public Accountant of the Form 8-K

We note the following related to the statements contained therein.

The independent certified accounting firm of S. W. Hatfield, CPA was the auditor
of record of Itronics Communications Corporation (Itronics) through December 31,
1999.  Our  audit  report  issued  on  the  financial   statements  of  Itronics
Communications  Corporation  as of and for the years ended December 31, 1999 and
1998 was unqualified. During March 2000, Itronics was acquired as a wholly-owned
subsidiary  of  Ameri-First  and  Ameri-First,  by means of the  acquisition  of
Itronics, attributed to the SEC reporting requirements thereof.

Pursuant to guidance  received by S. W. Hatfield,  CPA from the U. S. Securities
and Exchange  Commission as such advise  related to the actual auditor of record
in situations where a Registrant (Itronics) was acquired by a then non-reporting
entity (Ameri-First),  S. W. Hatfield,  CPA was officially the auditor of record
for Ameri-First by rule as Ameri-First  attributed to the reporting requirements
and history of Itronics.

On  September  29,  2000,  due  to a  lack  of  communication  from  Ameri-First
management,  S. W. Hatfield,  CPA resigned as the auditor of record and declined
future appointments for engagements related to Ameri-First.

Accordingly,  we disagree  with the  statement  contained in the Form 8-K,  "For
certain  business  reasons,  the Board of Directors of the Registrant has chosen
not to engage S. W. Hatfield to audit the Registrant's  financial  statements as
of and for the year ended  December 31, 2000." The firm of S. W.  Hatfield,  CPA
officially resigned as auditor on September 29, 2000 and was never in a position
to be appointed auditor for the Ameri-First  financial  statements as of and for
the year ended December 31, 2000 as stated in the Form 8-K filing.

We have no further  disagreements  with the statements made within Item 4 of the
referenced Form 8-K.

Yours truly,
S. W. Hatfield, CPA

/s/ Scott W. Hatfield

Scott W. Hatfield, CPA
for the Firm