ROBISON, HILL & CO.                                 CERTIFIED PUBLIC ACCOUNTANTS
A PROFESSIONAL CORPORATION
                                                    Brent M. Davies, CPA
                                                    David O. Seal, CPA
                                                    W. Dale Westenskow, CPA
                                                    Barry D. Loveless, CPA



                                           January 29, 2003

Nasdaq Listing Qualifications
1735 K Street, N.W.
Washington, DC 20006

RE: Global Innovative Systems, Inc.

Dear Authority,

         We have been engaged by Global Innovative  Systems,  Inc. to perform an
audit of there  financial  statements  for the year ended  September  30,  2002.
Furthermore,  we have received  confirmation of payment of our retainer for said
audit and began  our audit  procedures  on  January  21,  2003 with an  expected
completion date of February 21, 2003.

                                            Sincerely,



                                            /s/ ROBISON, HILL & CO.
                                            Certified Public Accountants





MEMBERS OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
MEMBERS OF THE SEC PRACTICE SECTION and THE PRIVATE COMPANIES PRACTICE SECTION

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