BIERWOLF, NILSON & ASSOCIATES
CERTIFIED PUBLIC ACCOUNTANTS
A Partnership of 0000 XXXXX XXXXX XXXXXX Xxxxx X. Xxxxxxxx, CPA
Professional Corporations SALT LAKE CITY, UTAH 84115 Xxxx Xxxxxx, CPA
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March 29, 2004
Securities and Exchange Commission
Washington, DC 20549
Re: Xxxxxxx International, Inc.
Gentlemen:
We have read Item 4 "CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS" contained
in Xxxxxxx International, Inc.'s 8-K and are in agreement with the statements
contained therein, as they relate to our firm
Very truly yours,
/S/ Bierwolf, Nilson & Associates
Bierwolf, Nilson & Associates
Salt Lake City, Utah
MEMBERS OF AMERICAN INSTITUTE OF CPAS, SEC PRACTICE SECTION
AND UTAH ASSOCIATION OF CPAS
