BAGELL, JOSEPHS, LEVINE, FIRESTONE & COMPANY, L.L.C.
                               High Ridge Commons
                                  Suite 400-403
                           200 Haddonfield Berlin Road
                               Gibbsboro, NJ 08026



February  18,  2000

Ms.  Lee  Walthall,  Esquire
VIA  Fax:  713-654-1341

Dear  Ms.  Walthall:

This  is  to inform you that we are engaged to perform the independent audit for
Pinnacle Business Management, Inc. as of December 31, 1999.  Based on the client
information  we  have at this time it would take unreasonable effort and expense
in  producing  such  audited  statements  by  the  end  of  March,  2000.

Sincerely,

/s/  Neil  I.  Levine
Neil  I.  Levine
Certified  Public  Accountant

NIL/bs