EXHIBIT 99.1
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April 6, 1999


Board of Directors
amdiv.com, inc.
10900 Wilshire Boulevard, 9th Floor
Los Angeles, CA 90024

You have informed us that information has come to the attention of management 
and the Board of Directors of amdiv.com, inc. (the "Company") which indicates 
the Company's August 31, 1998 consolidated  financial statements may be 
materially misstated.  We understand the Company is in the process of 
investigating whether there has been a misappropriation of cash proceeds from 
the sale of a note receivable.   We also understand that the Company will be 
informing the public on April 7, 1999 that those financial statements are 
possibly in error and should no longer be relied upon.

Because of the significance of the information brought to our attention 
indicating the August 31, 1998 consolidated financial statements may be 
materially misstated, we hereby withdraw our auditor's report dated October 
16, 1998, except for note 10 as to which the date is December 3, 1998 on the 
August 31, 1998 consolidated financial statements of amdiv.com, inc. and 
subsidiaries.  You should notify those parties known to be relying or who are 
likely to rely on the financial statements and our report thereon that they 
should no longer be relied upon and that our report should no longer be 
associated with those financial statements.  Please provide us by April 9, 
1999 a copy of the Company's communication making such notification.

When the Company has completed its investigation of this matter, please advise 
us of the Company's findings so that we may determine whether or not we would 
agree to reissue our report.


McGladrey & Pullen, LLP


/s/ Kenneth R. Stoll
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Kenneth R. Stoll
Partner