GATELY & ASSOCIATES, LLC | 1248 Woodridge Court |
| ||||
Certified Public Accountants | Altamonte Springs, FL 32714 | |||||
| Telephone: 407-341-6942 |
| ||||
| Telefax: | 407-540-9612 |
| |||
November 15, 2005
United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
To Whom It May Concern:
We have read Item 4 of Form 8-K dated November 15, 2005 of Signet International Holdings, Inc. and are in agreement with the statements contained therein. Our review report expressed a going concern. We have no basis to agree or disagree with other statements of the registrant contained in the Form 8-K.
Very truly yours,
/s/ Gately & Associates, LLC