EXHIBIT 99.1

                            Joan R. Staley, CPA, P.A.
                               2920 S.W. Mapp Road
                            Palm City, Florida 34990
                                 (561) 221-1273




June 29, 2000


Clements Golden Phoenix Enterprises, Inc.
3135 S.W. Mapp Road
P.O. Box 268
Palm City, FL    34991






Gentlemen:

This  firm is  unable  to  complete  the  audit  of the  consolidated  financial
statements of Clements Golden Phoenix Enterprises, Inc. as of March 31, 2000 and
for the year ended  December 31, 1999, due to the very heavy work load since the
close of tax season. We do expect to have it completed within the next week.


Sincerely,

/s/ Joan R.  Staley

Joan R.  Staley
Certified Public Accountant