Exhibit 16.2 Kostin, Ruffkess & Company, LLC October 20, 2003 U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 RE: Ridgefiled Acquisiton Corp. File No. 0-16335 Ladies and Gentlemen: We have been engaged as of October 16, 2003, as the independent accountants of Ridgefiled Acquisition Corp. (the "Company",), effective with the quarter ended September 30, 2003. We have been furnished with a copy of the 8-K, dated October 20, 2003. We have read and agree with the statements made therein concerning our retention and our prior relationship with the Company. Very truly yours, /s/ Kostin, Ruffkess & Company, LLC Kostin, Ruffkess & Company, LLC