Van Krevel & Company
Certified Public Accountants
P. O. Box 1432
Dublin, Ohio 43017
(614) 761-3743
January 20, 2004
United States Securities and Exchange Commission
Washington, D.C. 20549
We have read the response that is to be filed on the 8-K in accordance with Item 304 (a) of Regulation S-K, and we agree with the statements made by Gasel Transportation Lines, Inc. in response to that item.
The client-auditor relationship was terminated due to the inability of our firm to find the required professional liability insurance coverage in order to continue this relationship.
Very truly yours,
Van Krevel & Company
By
/s/ Patricia Van Krevel, CPA