March 14, 2005 Mail Stop 0409 VIA U.S. MAIL AND FAX 1-813-749-1042 Mr. Timothy Shannon Chief Executive Officer Dale Jarrett Racing Adventure, Inc. 3604 Denver Drive Denver, CO 28037 Re: Dale Jarrett Racing Adventure, Inc. Form 10-KSB for the year ended June 30, 2004 File No. 000-27251 Dear Mr. Shannon: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. 							Sincerely, Kathleen Collins Accounting Branch Chief