Exhibit 16.1
Beckstead and Watts, LLP Certified Public Accountants | 3340 Wynn Road, Suite C Las Vegas, NV 89102 702.257.1984 702.362.0540 fax |
November 20, 2002
Mr. Pierre Quilliam
Dicut, Inc.
2150 Northwest Parkway, SE, Ste. H
Marietta, Georgia 30067
Dear Mr. Quilliam:
We hereby resign as independent certified public accountants for Dicut, Inc. (Commission File # 000-30161), effective immediately.
By copy of this letter to the US Securities and Exchange Commission, I hereby additionally confirm that the client-auditor relationship between Dicut, Inc. (Commission File # 000-30161) and the firm of Beckstead and Watts, LLP has ceased.
Please appropriately and immediately file a Form 8-K - Notice of Resignation of Auditor and forward a copy to me.
Sincerely,
/s/ Brad Beckstead
G. Brad Beckstead, CPA
Partner
cc: Robert Mottern, Esq.
Office of the Chief Accountant, SEC
Director of Listing Qualifications, NASD
OTC Compliance Unit, NASD Regulation, Inc.