S. W. HATFIELD, CPA
certified public accountants

Member:    American Institute of Certified Public Accountants
               SEC Practice Section
               Information Technology Section
           Texas Society of Certified Public Accountants


                                December 20, 2000



U. S. Securities and Exchange Commission
450 Fifth Street, N. W.
Washington DC 20549

Gentlemen,

On December  19,  2000,  this firm  received  and  reviewed  Item 4 - Changes in
Registrant's  Certifying  Accountant  of the Form  8-K to be  filed by  Immulabs
Corporation (formerly North American Resorts,  Inc.) (SEC File # 0- 26760, CIK #
1000686) during December 2000.

We  have  no  disagreements  with  the  statements  made  within  Item  4 of the
referenced Form 8-K.

Yours truly,

/s/ S. W. Hatfield, CPA
-----------------------
Scott W. Hatfield, CPA
    for the Firm



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P. O. Box 820395                               9002 Green Oaks Circle, 2nd Floor
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