MOORE STEPHENS
ELLIS FOSTER LTD.
CHARTERED ACCOUNTANTS
| Website: www.ellisfoster.com | Reply Attention: R.D. Schroeder |
December 12, 2003
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
U.S.A.
Dear Sirs/Mesdames:
On December 12, 2003 the undersigned firm received a draft copy of a Current Report on Form 8-K (the “Form 8-K”) to be filed by CTI Diversified Holdings Inc. (the “Company”) (SEC File No. 0-32523) reporting a change in the Company’s certifying public accountant under Item 4 of such form.
We have no disagreements with the statements made by the Company in the Form 8-K.
Yours truly,
MOORE STEPHENS
ELLIS FOSTER LTD.
/s/ Richard D. Schroeder
Richard D. Schroeder
MSEF A partnership of incorporated professionals
An independently owned and operated member of Moore Stephens North America Inc, a member of Moore Stephens International Limited
- members in principal cities throughout the world
