EX-10.1
from 10SB12G
1 page
Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We Have Read and Agree With the Comments in Part 2 Item 3 of Form 10-Sb of Soy Environmental Products, Inc. and Subsidiary (Formerly Denom Acquisition Corp.) Dated January 31, 1997. Semple & Cooper, P.L.C. Phoenix, Arizona January 21, 1997
12/34/56
