BAGELL, JOSEPHS High Ridge Commons
& COMPANY, L.L.C. Suites 400-403
Certified Public Accountants 200 Haddonfield Berlin Road
Gibbsboro, New Jersey 08026
P: 856-346-2828
F: 856-346-2882
BY FACSIMILE: 1-702-248-1081
February 11, 2004
William O’Keef, President
Snap2 Corp.
6767 West Tropicana Avenue
Suite 203
Las Vegas, Nevada 89103
Dear Mr. O’Keef:
This letter is to confirm that Bagell, Josephs & Company, L.L.C., Certified Public Accountants, are the auditors of Snap2 Corp effective January 29, 2004.
We are engaged to perform the audit for the year ended September 30, 2003, quarter ended December 31, 2003 and, to review and/or audit all financials beginning with the quarter ended December 31, 2002 to present to amend prior filings.
Very truly yours,
/s/BAGELL, JOSEPHS & COMPANY, LLC
Bagell, Josephs & Company, LLC
Certified Public Accountants