Exhibit Number 99

July 12, 2005


United States
Securities and Exchange Commission
Washington, D.C.  20549

We have read the item 4.01 in the Form 8-K explaining the
termination of our auditor-client relationship as of May 31, 2005
with Pismo Coast Village, Inc. ("the Company").  We agree with
the statements included in item 4.01 which include our decision
to cease performing audits for SEC engagements, the absence of
any disagreements with the Company on any matter of accounting
principles or practices, financial statement disclosure or
auditing scope or procedure.  Nor were there any reportable
events pursuant to Item 304(a)(iv) of Regulation S-B under the
Securities Act of 1933.


Sincerely,

ALLEN E ESCHENBACH

Allen E Eschenbach, CPA
for
Glenn, Burdette, Phillips & Bryson
Certified Public Accountants
A Professional Corporation
San Luis Obispo, California


cc: Jay Jamison, Chief Operating Officer
    Glenn Hickman, Chairman Audit Committee


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