from 8-K
1 page
<page> 1 Exhibit No. 1 May 3, 2001 Securities and Exchange Commission 450 5th Street, N.W. Washington, DC 20549 Gentlemen: We Have Been Furnished With a Copy of the Response to Item 4 of Form 8-K for the Event That Occurred on April 12, 2001, to Be Filed by Our Former Client, the Armitec, Inc. We Agree With the Statements Made in Response to That Item Insofar as They Relate to Our Firm. Very Truly Yours, /S/ Moore Stephens Tiller LLC
