Modern Medical Modalities Corp Watch

from SC 13D ~10 pages Warrant Agreement

from 8-K 1 page <page> Vincent J. Batyr & Co. Letterhead March 3, 2000 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We Were Previously Principal Accountants for Modern Medical Modalities Corporation and Under the Date of March 10, 1999, We Reported on the Financial Statements of Modern Medical Modalities Corporation, as of December 31, 1998 and 1997, and for the Years Ended December 31, 1998 and 1997. on March 3, 2000, We Resigned as the Principal Accountants of Modern Medical Modalities Corporation. We Have Read Modern Medical Modalities Corporation's Statements Included Under Item 4 of Its Form 8-K Dated March 6, 2000, and We Agree With Such Statements, Except That We Are Not in a Position to Agree or Disagree With Modern Medical Modalities Corporation's Statements That the Board of Directors Approved the Appointment of Lazar, Levine & Felix Llp, and That Lazar, Levine & Felix Llp Was Engaged to Serve as Modern Medical Modalities Corporation's Independent Accountants. Very Truly Yours, /S/ Vincent J. Batyr & Co. - Vincent J. Batyr & Co. /S/ Vincent J. Batyr - Vincent J. Batyr Certified Public Accountant

from 8-K 1 page [Letterhead of Weinick Sanders Leventhal & Co., Llp] March 11, 1998 Securities and Exchange Commission Washington, D.C. 20549 Re: Modern Medical Modalities Corporation File No.: 0-23416 Gentlemen: We Have Read the Form 8-K of Modern Medical Modalities Corporation Dated March 8, 1998. With Respect to Items 1, 2, 3, 5, 6, 7(a), and 7(b), We Have No Knowledge. With Respect to Item 7(c), This Letter Is Intended to Be Attached as an Exhibit to the Form 8-K in Which We State Below Our Variances With the Registrant's Statements in Item 4(a) and Item 4(c). With Respect to Item 4(a), on March 4, 1998 We Received a Letter Dated March 3, 1998 From Jan Goldberg, Vice President of the Registrant Advising US That "...The Board of Directors Has Determined That We Will Not Need Your Services for the Year End Audit 1997 for Modern Medical Modalities Corporation, and All Subsequent Periods, Effective Immediately." We Have No Knowledge as to Our Successor. With Respect to Item 4(b), We Concur With the Registrant's Assertion That There Were No Disagreements With the Registrant and Weinick Sanders Leventhal & Co., Llp on Any Matter of Accounting Principles or Practices, Financial Disclosure or Auditing Scope or Procedure. With Respect to Item 4(c), Weinick Sanders Leventhal & Co., Llp Did Report on the Financial Statements as at and for the Year Ended December 31, 1996. Such Report Dated March 28, 1997 Did Not Contain an Adverse Opinion or Disclaimer of Opinion and Was Not Qualified or Modified. Weinick Sanders Leventhal & Co., Llp Was Not Engaged as the Registrant's Accountants for Fiscal 1995. We Concur With Item 4(d) Except That the Form 8-K, Which Was Received on March 11, 1998, Served as Our Formal Notice of Such Request. Very Truly Yours, /S/ Weinick Sanders Leventhal & Co., Llp Weinick Sanders Leventhal & Co., Llp