Exhibit 16.2
Beckstead and Watts, LLP
2425 W. Horizon Ridge Parkway
Henderson, NV 89052
702.257.1984 tel
702.362.0540 fax
March 18, 2005
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
The firm of Beckstead and Watts, LLP was previously principal accountant for Casino Entertainment Television, Inc. (formerly ReserveNet, Inc.) (the“Company") and reported on the financial statements of the Company for the years ended December 31, 2003 and 2002, and reviewed the interim period ended March 31, 2004. Effective March 3, 2005, we resigned as principal accountants. We have read the Company’s statements included under Item 4 of its Form 8-K dated March 18, 2005, and we agree with such statements.
Very truly yours,
/s/ Beckstead and Watts, LLP
Beckstead and Watts, LLP