0001011034-98-000036 Sample Contracts

EXHIBIT 16.0 ------------ September 22, 1997 Mr. Clifford Neuman Neuman & Drennen, LLC Temple-Bowron House 1507 Pine Street Boulder, CO 80302
Exhibit 16 • February 25th, 1998 • Versailles Capital Corp /Co • Blank checks

As you noted in your letter, my former firm, whose name was different than what you referred to, is, by definition, no longer in existence. Therefore it is impossible to respond to your request.

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