[TANNER +CO.
675 EAST 500 SOUTH, SUITE 640
SALT LAKE CITY, UTAH 84102
PHONE: 801-532-7444
FAX: 801-532-4911
EMAIL MAIL@BESTCPA.COM]






                                November 9, 2000



Office of The Chief Accountant
Securities and Exchange commission
450 Fifth Street, NW
Washington, D.C. 20549

         Re: Alexandria Holdings, Inc.

Ladies and Gentlemen:

We were  previously  principal  accountants for Alexandria  Holdings,  Inc. and,
under the date of January 19, 2000, we reported on the  financial  statements of
Alexandria  Holdings,  Inc. as of and for the year ended  December 31, 1999.  On
November  6,  2000,  our  services  were  terminated.  We have  read  Alexandria
Holdings, Inc.'s statements included under Item 4 of its Form 8-K dated November
9, 2000, and we agree with such statements, except that we are not in a position
to agree or disagree with Alexandria  Holdings,  Inc.'s statement that they have
engaged Jones,  Wright,  Simkins and Associates as independent  certified public
accountants  and that such  engagement  was ratified by the audit  committee and
Board of Directors.

                                     Very truly yours,

                                     /s/  Tanner + Co.
                                     ----------------------------
                                     Tanner + Co.