Dohan and Company
Certified Public Accountants
Suite 200
7700 North Kendall Drive
Miami, Florida 33156-7578
Telephone: (305)274-1366
Facsimile: (305)274-1368
July 17, 2003
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC
USA 20549
Dear Sir and/or Madam:
Re: Lions Gate Investment Limited (the "Company")
We have read the statements made by Lions Gate Investment Limited, which we understand will be filed with the Commission, pursuant to item 4 of Form 8-K, as part of the Company's Form 8-K report dated July 15, 2003 and are in agreement with the statements concerning our Firm in such Form 8-K.
We also have no basis to agree or disagree with the Company's statements regarding Moore Stephens Ellis Foster.
Yours truly,
DOHAN AND COMPANY
Per:
/s/Nancy L. Brown
Nancy L. Brown, CPA, Director