| CERASI, KRUAS AND ASSOCIATES, INC.                                               150 East Sprague Road                                           Broadview Heights, Ohio 44104                                                   440-546-9359_________________________________________________________________
                                             April 24, 2001

United State Securities and Exchange CommissionWashington, D.C. 20549

**RE:  Home Financing Centers, Inc.      Formerly Kentex Energy, Inc.**

To Whom It May Concern:

We hereby agree with thedisclosure statements made by Home Financing Centers, Inc., a Nevadacorporation, with respect to our being dismissed as the principal accountantsand our audit reports on the financial statements for the years ended December31, 1999 and 1998, which disclosure stated that: 

OnNovember 22, 2000, Cerasi, Kraus & Associates, Inc. disengaged themselves asour principal accountants. The decision to disengage themselves was made becauseCerasi, Kraus & Associates, Inc. felt it lacked the experience needed toaudit companies that report under the Securities Exchange Act. Cerasi, Kraus& Associates, Inc. recommended the engagement of Terance Kelley, CPA, amember of the SEC private practice section of the AICPA. Our Board of Directorsapproved the change in accountants. Cerasi, Kraus & Associates’ reporton the financial statements neither contained an adverse opinion or disclaimerof opinion, nor was modified as to uncertainty, audit scope, or accountingprinciples. There were no disagreements with the former accountants on anymatter of accounting principles or practices, financial statement disclosure, orauditing scope or procedure. We have authorized the former accountants torespond fully to all inquires of the successor accountant concerning any matter. |
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