EXHIBIT 17


                               STEPHEN J. THOMPSON
                              54 DANBURY ROAD, #292
                              RIDGEFIELD, CT 06877



To:      SAC Board of Directors
Date:    3/10/98

Sent by E-mail and Certified

Gentlemen:

Effective  immediately,  I am formerly  resigning from the Board of Directors of
Safe Alternatives Corporation of America.

Since September 1997, when the Board of Directors was expanded,  SAC has taken a
direction,  which  differs,  substantially  from its founding  philosophies  and
strategies.  Although  these new  directions  may prove to be  successful in the
future,  I do not feel that my  continued  input will any longer  influence  the
company's direction or benefit SAC's base of stockholders.

As a founder of Safe Alternatives  Corporation of America, Inc., I will continue
to support the company and provide any relevant expertise if requested.


Very truly yours,

/s/ Stephen J. Thompson

Stephen J. Thompson