I guess the original post got lost so here is my followup.

Well after some serious investigation I have found the problem with the mysterious delay in using the FN-M16P playback unit. After loading the exact same utterance files into all of the 99 directory's and selecting the individual directory's for playback I noticed the delay is worse as the directory is increased form 01 to 99. It seams as though the FN-M16P module has some problem whether it be serially discerning the directory name or something else in the firmware. For the best performance and minimum delay it is recommended in my opinion to place single numeric utterances in the lower directory numbers from 01 to 20. I am using the FN-M16P to announce numeric values of: 0,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19, 20,30,40,50,60,70,80,90,
Hundred,Thousand, and some ancillary utterances. I as of this post have not heard back from Flyron Technology's about the problem with the delay question.
My only email response from the tech. department was to send them all of my code and they would test it out. I don't think so... I hope this message will help others with delay questions in the future. My project is now progressing quite well.