Exhibit
17.1
Gentlemen,
as you know I have had major disagreements with the direction of the company.
I
am deeply concerned that the current action will cause multiple lawsuits and
take this company rapidly towards bankruptcy. The lack of communication and
unprofessional treatment of banks, creditors and debtors have exasperated the
position we are in. Only one other board member is interested in communicating
and trying to ensure that all board members get all the facts and have all
the
information to avoid lawsuits and help us make completely informed decisions
that help the shareholders. Therefore due to ethical reasons I can no longer
serve on this board. I am resigning from the board effective
immediately.
Jeff
Fiebig