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[PRICEWATERHOUSECOOPERS LETTERHEAD]
December 23, 2002
United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street NW
Washington DC 20549
USA
Dear Sirs:
Resignation as Auditor of Cigar King Corporation
We have reviewed the Company's report on FormĀ 8-K regarding our resignation as auditor and principal accountant and are in agreement with the disclosure contained therein.
Yours very truly,
/s/ PRICEWATERHOUSECOOPERS LLP
PricewaterhouseCoopers LLP
Exhibit 16.1