Date: January 16, 2001

                             OPAL TECHNOLOGIES, INC.
                     Suite 2810, West Tower, Shun Tak Centre
                               200 Connaught Road
                               Central, Hong Kong

Grant Thornton
13th Floor, Gloucester Tower
The Landmark
11 Pedder Street
Central, Hong Kong

Attn: Mr. Antonio Chan, Partner

Dear Sir:

Re:      Audit of Opal Technologies, Inc.

Recently,  United Power  Investment  Limited loaned the sum of  US$10,000,000 to
Opal  Technologies,  Inc. In  conjunction  with its due  diligence,  the firm of
Moores Rowland was retained.  As a result of this due diligence,  it has come to
our attention  that certain assets listed in prior  financial  statements of the
Company on which you expressed an opinion,  may not in fact exist.  These assets
are  classified  under  "construction  in progress" on the balance  sheet of the
corporation.  There is also an item on the balance sheet for the  "investment in
China Can". After research of this matter,  it appears that this asset is either
significantly overstated or is not in fact a valid asset.

In addition to the  foregoing,  the Company has noted  significant  unauthorized
expenditures  in the  operation  accounts of the  Company.  There has never been
established any independent bank account for Opal Technologies, Inc., but rather
all of the obligations of Opal were paid directly by Bestalong Group,  Inc., the
controlling  shareholder  of the  company.  Included in such  expenditures  were
numerous  expenses  by  management  which  seem to bear no  relationship  to the
operations of Opal  Technologies,  Inc.  These  expenditures  have a significant
effect on the reported income and/or loss of Opal Technologies, Inc.

In April this year, Mr. Edmond Au and I made a courtesy call to you office after
our appointment as directors of the Company. I recalled that during the meeting,
we did raise some of these issues.  These  findings have now been brought to the
attention of the U.S.  Securities & Exchange Commission ("SEC") through our U.S.
counsel.  The SEC has requested that the auditors respond to these matters on or
before August 26, 2000.  Therefore,  your response would be greatly appreciated,
as it may be necessary  for the Company to file amended `34 Act reports  because
of a restatement of the financial statements.

Should you prefer to set up a meeting to discuss the matter in greater  details,
please contact the undersigned.

Yours sincerely,

Eric Cheng
Chief Executive Officer