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 8, 2000



Board of Directos
Immulabs Corporation
  (formerly North American Resorts. Inc.)
2nd Floor - 827 West Pender Street
Vancouver BC V6C 3G8
CANADA

Gentlemen:

In conjuction  with our annual client  retention  review,  we wish to inform you
that we respectfully decline  reappointment as independent auditors for Immulabs
Corporation (formerly North American Resorts,  Inc.) (SEC File # 0- 26760, CIK #
1000686).

Further, by copy of this letter to the U.S. Securities and Exchange  Commission,
we  hereby  confirm  that  the  client-auditor   relationship  between  Immulabs
Corporation (formerly North American Resorts,  Inc.) (SEC File # 0- 26760, CIK #
1000686) and S.W. Hatfield, CPA has ceased.

Please  provide us with a copy of the required Form 8-K filing,  due to the U.S.
Securities and Exchange  Commission within five (5) working days of this letter,
for our review and appropriate response in Exhibit 16.1 of said Form 8-K filing.

Yours truly,

/s/ S. W. Hatfield, CPA
-----------------------
Scott W. Hatfield, CPA

cc:     Office of the Chief Accountant
        SECPS Letter File
        Securities and Exchange Commission
        Mail Stop 9-5
        450 Fifth Street, NW
        Washington, DC 20549


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