EHRHARDT KEEFE STEINER & HOTTMAN PC
                         7979 E. TUFTS AVENUE, SUITE 400
                           DENVER COLORADO 80237-2843
                   TELEPHONE (303) 740-9400 FAX (303) 740-9009


May 30, 2000



Securities and Exchange Commission 450 5th Street, N.W.
Washington, D.C.  20549

Ladies and Gentlemen:
We have read the  Company's  statements  included  under  Item 4 of its Form 8-K
dated May 23,  2000 and we agree with such  statements.  Very truly  yours,  /S/
Ehrhardt Keefe Steiner & Hottman PC

Ehrhardt Keefe Steiner & Hottman PC