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ANDERSEN ANDERSEN & STRONG, L.C. | 941 East 3300 South, Suite 202 Salt Lake City, Utah 84106 | |
Certified Public Accountants and Business Consultants | ||
Telephone 801 486-0096 Fax 801 486-0098 | ||
United States Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street NW Washington DC 20549 | July 18, 2002 |
Dear Sirs
Re: Resignation as Auditor of Cigar King Corporation
We have reviewed the Company's report on Form 8-K regarding our resignation as auditor and principal accountant and are in agreement with the disclosure contained therein.
Yours truly
Andersen Andersen & Strong LC
by L.R. Andersen
/s/ L.R. Andersen