[Ramirez International Letterhead]
September 26, 2003
Securities and Exchange Commission
Washington, DC 20549
Dear Sir or Madam,
On August 25, 2003, we were formally dismissed as principal independent accountants of SKTF Enterprises, Inc. This action appears to be made as a result of the acquisition of Speedemissions, Inc. by SKTF Enterprises, Inc., effective June 16, 2003. As a result of this acquisition, Speedemissions, Inc. became the surviving entity for accounting and management purposes. The new management determined that it was necessary to retain Bennett Thrasher in order to continue to be current in its SEC reporting requirements.
There were no disagreements with management up to the date of our dismissal. For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter that could be significant to the Company's financial statements or the auditors’ report.
Very Truly Yours,
/s/ Ramirez International
Ramirez International
