July 25, 2003

Securities and Exchange Commission
450 Fifth Street N.W.
Washington C. C. 20549
United States of America


Commissioners

I have read the statements made by VHS Networks,  Inc. (copy attached),  which I
understand will be filed with the Commission  pursuant to Item 4 of Form 8-K, as
part of the  Company's  Form 8-K report  dated July 25,  2003.  I agree with the
statements concerning my firm in such 8-K.


Yours truly,

/s/ Gary R. Brown
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Gary R. Brown C.A.

Gary R. Brown
5405 Eglinton Avenue West, Suite 104
Toronto, Ontario, CANADA
M9C 5K6
Ph 416-695-7070