Securities and Exchange Commission
Washington, D.C.  20549

Gentlemen:

We were previously  principal  accountants  for Integrated Food Resources,  Inc.
(the Company) and on November 3, 1999, we reported on the consolidated financial
statements of Integrated Food Resources, Inc., as of July 31, 1999 and 1998, and
for each of the years in the two-year period ended July 31, 1999. On October 30,
2000,  we resigned as principal  accountants  of the  Company.  We have read the
Company's statements included under Item 4 of its Form 8-K for November 1, 2000,
and we agree with such statements.






MOSS ADAMS LLP
November 1, 2000