MOORE STEPHENS
ELLIS FOSTER LTD.
CHARTERED ACCOUNTANTS
| Website: www.ellisfoster.com | Reply Attention: R.D. Schroeder |
March 31, 2004
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
U.S.A.
Dear Sirs/Mesdames:
Re: CTI Diversified Holdings Inc. (the “Company”)
On March 30, 2004, the undersigned firm received a draft copy of a Current Report on Form 8-K/A (the “Form 8-K/A”) to be filed by CTI Diversified Holdings Inc. (SEC File No. 0-32523) reporting a change in the Company’s certifying public accountant under Item 4 of such form.
We have no disagreement with the statements made by the Company in the Form 8-K/A.
Yours truly,
/S/
“MOORE STEPHENS ELLIS FOSTER LTD.”
Chartered Accountants
RDS:kp
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