June 18, 2004

United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549

Dear Sir or Madam:

We  have read Item 4 of Form 8-K dated June 18, 2004, of Nutek Oil Inc. and are
in agreement with each of the statements containing information that relates to
our firm  set  forth on page two therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.

If you should have any questions or need additional information, please call me
at (702) 255-2330.

Very truly yours,

/s/ Gary V. Campbell, CPA, Ltd.

Gary V. Campbell, CPA, Ltd.