Exhibit 20.2



                          FIRST MEDICAL RESOURCES CORP.
                                455 Market Street
                                   Suite 1220
                          San Francisco, CA 94105-2441





May 23, 2003


Ms. Hilda Garrett
Securities and Exchange Commission
450 5th Street NW
MS 3-4
Washington, DC 20549

RE:  File No. 0-49612

Dear Ms. Garrett:

In follow up to our  telephone  conversation  of this  past  Tuesday,  we are in
agreement  with the contents of your letter dated May 1, 2003.  Although we very
much want to reply in a positive way to your findings, we do not have sufficient
cash on hand to pay for  either  the  audit of  First  Medical  Resources  as of
October 8, 2003 (the date of the reverse  merger into WDO Corp,  with FMRC being
the surviving corporation) or to restate the existing audit as a reverse merger.
We are attempting to raise additional  capital at this time, and would hope that
we could comply with your request no later than August 31st.

Please contact me at either 415-543-1474 or ldavis@firstmedicalresources.com.


Very truly yours,

/s/ Lawrence M. Davis
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    Lawrence M. Davis
Chief Financial Officer and Secretary