Christensen & Duncan CPAs, LC
                    Certified Public Accounts
    (801) 263-7990   Fax (801) 263-7838 gchristensen@fscpa.net
   975 E. Wood Oak Lane, Suite 200 / Salt Lake City, Utah 84117










December 1, 2000



Securities and Exchange Commission
450 5th Street
Washington, D.C. 20549

Dear Sirs/Madams:

     In connection with the audit of Eagle Capital International,
Ltd.'s (the "Company") financial statements for the fiscal year
ended December 31, 1999 and in the subsequent interim period
through June 30, 2000, Christensen & Duncan, CPAs LC had no
disagreements, disputes or differences of opinion with the Company
on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if not
resolved to the satisfaction of Christensen & Duncan CPA's LC,
would have caused Christensen & Duncan CPA's LC to make reference
to the matter in its report.

Very truly yours,

/s/

Christensen & Duncan CPAs, LC