CHARTERED
1100 – 1177 West Hastings Street
ACCOUNTANTS
Vancouver, B.C. V6E 4T5
MacKay LLP
Tel: 604-687-4511
Fax: 604-687-5805
Toll Free: 1-800-351-0426
www.MacKayLLP.ca
December 22, 2003
Our file No. 823 1290
Mr. Cameron King
RedCell Power Corporation
440 Stevens Drive
West Vancouver BC V7S 1C6
Dear Sirs:
Re:
Interim Quarterly financial statements for RedCell Power Corporation
We have performed a limited review of the interim financial statements of the Company for the quarter ended March 31, 2003. Our limited review was solely to conform to the US Securities Exchange Commission Item 310(b) of Regulation S-B and should not be used or referred to for any other purpose.
We have not issued a report for the limited review. If, in any filing with the SEC, the company states that the interim financial statements have been reviewed by an independent public accountant, a report must be filed with the interim financial statements.
Yours truly,
MacKay LLP
“Sean Gilbert”
Sean Gilbert, CA
Partner
Q:\82301290\#wp\letters\march 2003review(signed)
