from 8-K
1 page
<page> Exhibit 1 December 26, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We Have Read the Statements Made by Advanced Voice Technologies, Inc. Which Are Being Filed With the Commission, Pursuant to Item 4 of Form 8k, as Part of the Form 8k Dated December 19, 1996 and Agree With the Statements Made Therein. Very Truly Yours, /S/ Moore Stephens, P.C. Moore Stephens, P.C. Ms:tab
