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Microcap & Penny Stocks : The NEW KANAKARIS: KKRS, The 'MOVIE_SITE?' -- Ignore unavailable to you. Want to Upgrade?


To: LORD ERNIE who wrote (99)11/24/1999 5:02:00 PM
From: LORD ERNIE  Read Replies (1) | Respond to of 173
 
November 22, 1999

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

Gentlemen:

We have read the "Change in Independent Accountants" paragraph on page 37
of Amendment No. 1 to the registration statement on Form SB-2 of Kanakaris
Communications, Inc. dated November 19, 1999 and are in agreement with the
statements contained therein.

/S/ TANNER + CO.

Salt Lake City, Utah