[ANDERSEN LETTERHEAD]

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

January 4, 2002

Dear Sir or Madam:

We have read Item 4 included in the Form 8-K dated January 3, 2002 of
InMedica Development Corporation to be filed with the Securities and Exchange
Commission, and are in agreement with the statements contained therein.

Very truly yours,

/s/ Arthur Andersen LLP

Arthur Andersen LLP

cc: Richard Bruggeman, CFO, InMedica Development Corporation