EX-99 3 innovativeaccountant.txt AUTHORIZATION LTR - ACCOUNTANTS INNOVATIVE SOFTWARE TECHNOLOGIES, INC. 5072 North 300 West o Provo, Utah 84604 May 19, 2003 Mr. Barry D. Loveless, CPA Robison, Hill & Co. 1366 East Murray-Holladay Road Salt Lake City, Utah 84117-5050 Brent Anderson Grant Thornton LLP 5252 N. Edgewood Drive Provo, UT 84604 Re: Innovative Software Technologies, Inc. Gentlemen: In connection with the engagement of Robison, Hill & Co. as the Company's new independent accountants, we are authorizing Grant Thornton to respond fully to any inquiries of Robison Hill concerning the subject matter of any disagreement or events relating to the conduct of prior audits by Grant Thornton and the events resulting in the engagement of Robison Hill to replace Grant Thornton. Grant Thornton is free to pass this correspondence on to any of its offices, and such offices are also authorized to correspond and communicate freely with Robison Hill regarding these events. Very truly yours, /s/ Linda W. Haslem ----------------------------- Linda W. Haslem Chief Financial Officer Cc: Shane Hackett, President