Exhibit 16.2
Beckstead and Watts, LLP
Certified Public Accountants
3340 Wynn Road, Ste. C
Las Vegas, NV 89102
702.257.1984
702.362.0540 fax
November 25, 2002
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
The firm of Beckstead and Watts, LLP was previously principal accountant for Dicut, Inc. (the"Company") and reported on the financial statements of the Company for the year ended March 31, 2002. Effective November 20, 2002, we resigned as principal accountants. We have read the Company's statements included under Item 4 of its Form 8-K dated November 25, 2002, and we agree with such statements.
Very Truly Yours,
G. Brad Beckstead, CPA
Partner