April 19, 2004



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Gentlemen:

We have read Item 4 of Form 8-K, dated April 19, 2004, of
 No Fire Technologies, Inc.  We are in agreement with the statements
contained  therein.

We have no basis to agree or disagree with other statements of the registrant
 contained  therein.

	Very truly yours,



	WISS & COMPANY, LLP



354 Eisenhower Parkway ( Livingston, NJ 07039
Phone (973) 994-9400 ( Fax (973) 992-6760 ( www.wiss.com