[LETTERHEAD]


                                 March 30, 1999

Cofitras Entertainment, Inc. 
476 East South Temple 
Suite 205
Salt Lake City, Utah 84111


We were  retained  on March  22,  1999 to audit  the  financial  statements  for
Cofitras  Entertainment,  Inc., as of and for the year ended  December 31, 1998.
Due to the  shortness of time  between the time we were  retained and the filing
due  date  and  not  receiving   your   accounting   for  1998  and   supporting
documentation, we will not be able to complete our audit by the filing due date.
We are not aware of any issues that will preclude us from  completing  our audit
by the extension date of April 15, 1999.



                                                HANSEN, BARNETT & MAXWELL