WPC  
      6      Y'M@t-lh|q2D /M=ja95H>s4#N2 _\`攻oYVBL vC ΃5nvUɬ`:&YkvЖa#!BK-ȄTѥ2G*Mnh],'d˰* (c=2|$>w`"Wk!EArq{.z:gTFwʝWvv'q)	Av/ZX/Ə%B,i,.E;p>Qǝ[F]tqӑ0f8#5y^3y9esIq%tQ"<ޭd?]?/+re,g95K4qqF;yBRy6Si9K!_	Éfk+Ii ?           #     r   U   N   }  	%        0        w   @   W  4                          O  
  0                       e                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          0      (   H P   L a s e r J e t   4   P l u s                                       HP4PLUS.PRS   \\                                                                                                                                                              "( 6  	   Z  6 T i m e s   N e w   R o m a n   R e g u l a r           &    (   ^               $          CEUS. ,                         , .       ,  
      D      D  L  E  L     {#      p   "| x          S t a r k   -   C o n s e n t                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   (     P r e l i m i n a r y   p u s        	2   
 '      *     V i c t o r   S a l v a g g i o   ( 0    C h a n t a l   L a l o n d e   T .    G L O B E X   S P E C .   W A R R A N T S   P R E L   P R O S P E C T U S   
       
       
        
   E  
 >  ~'    CEUS. ,                    , .       ,      BritishColumbiaSecuritiesCommission    gg9 (# September22,1997   	       OntarioSecuritiesCommission      D (# Page22   	     CommissiondesvaleursmobiliresduQubec    (   z               3.$       
   !    CEUS. ,                         , .       ,       
   [  
 >  ~'    CEUS. ,                    , .       ,      BritishColumbiaSecuritiesCommission    gg9 (# September22,1997   	       OntarioSecuritiesCommission    :!:!:!(# Page      1
   
 ڈ   	     CommissiondesvaleursmobiliresduQubec         (   y               3~$       
   !    CEUS. ,                         , .       ,      
   !    CEUS. ,                         , .       ,                 ֛   	            
 @       [LETTERHEADOFSTARKTINTER&ASSOCIATES] STARKTINTER&ASSOCIATES,LLC   	       @    !  5299DTCBoulevard@    &  Suite300@    $  Englewood,CO@    (  80111̜    ̛̛September22,1997BritishColumbiaSecuritiesCommissionOntarioSecuritiesCommissionCommissiondesvaleursmobiliresduQubecRe:GoldCapitalCorporation( GCC)   	    Werefertothepreliminary tprospectusofGlobexMiningEnterprisesInc.(the Company)datedϜSeptember 22,1997relatingtothesaleanddistributionof4,010,700SpecialWarrantsoftheCompany.WearetheauditorsofGCCandunderdateofMarch18,1997,wereportedonthefollowingfinancialstatementsintheprospectus:     ConsolidatedbalancesheetasatDecember31,1996;0     Consolidatedstatementsofoperations,stockholdersequityandcashflowsfortheyearsendedDecember31,1996and1995andfortheperiodfromDecember10,1993(inception)toϜDecember 31,1996.    (#(#  Theprospectusincludesthefollowingunauditedinterimfinancialstatements:0     ConsolidatedbalancesheetasatJune30,1997;    (#(#  0     Consolidatedstatementsofoperations,stockholdersequityandcashflowsforthesixmonthsendedJune30,1997and1996andfortheperiodfromDecember10,1993(inception)throughJune30,1997.    (#(#  WehavenotauditedanyfinancialstatementsofGCCasatanydateorforanyperiodsubsequenttoDecember31,1996.AlthoughwehaveperformedanauditfortheyearendedDecember31,1996,thepurposeandthescopeoftheauditwastoenableustoexpressouropiniononthefinancialstatementsasatDecember31,1996andfortheyearthenended,butnotonthefinancialstatementsforanyinterimperiodwithinthatyear.	    *&.    М WehavereviewedtheconsolidatedbalancesheetofGoldCapitalCorporationasofJune30,1997andtherelatedconsolidatedstatementsofoperations,stockholdersequityandcashflowsforthesixmonthsendedJune30,1997and1996andfortheperiodfromDecember10,1993(inception)throughJune30,1997.WeconductedourreviewinaccordancewithstandardsestablishedbytheAmericanInstituteofCertifiedPublicAccountants,relatingtounauditedinterimfinancialinformationofapublicentity.Areviewofinterimfinancialinformationconsistsprincipallyofapplyinganalyticalproceduresoffinancialdataandmakinginquiriesofpersonsresponsibleforfinancialandaccountingmatters.Itissubstantiallylessinscopethananauditconductedinaccordancewithgenerallyacceptedauditingstandards,theobjectiveofwhichistheexpressionofanopinionregardingthefinancialstatementstakenasawhole.Accordingly,wedonotexpresssuchanopinion.Basedonourreview,wearenotawareofanymaterialmodificationsthatshouldbemadetotheaccompanyingfinancialstatementsforthemtobeinconformitywithgenerallyacceptedaccountingprinciples.Asstatedabove,weareunabletoanddonotexpressanopinionontheunauditedinterimbalancesheetasatJune30,1997andtheunauditedinterimstatementsofoperations,stockholdersequityandcashflowsforthesixmonthsendedJune30,1997and1996andfortheperiodfromDecember10,1993(inception)throughJune30,1997noronthefinancialposition,resultsofoperationsorchangesinfinancialpositionasatanydateorforanyperiodsubsequenttoDecember31,1996.Thisletterisprovidedsolelyforthepurposeofassistingthesecuritiesregulatoryauthoritiestowhichitisaddressedindischargingtheirresponsibilitiesandshouldnotbereliedonforanyotherpurpose.Verytrulyyours,̜*     XX 4 X   X* (signed)    4 StarkTinter&Associates,LLC    	 H#    September ,1997