EXHIBIT 16.1

                     LETTER FROM KAUFMAN, ROSSIN & CO., P.A.













2699 s. bayshore drive
miami, florida 33133

305 858 5600
305 856 3284 fax

WWW.KAUFMANROSSIN.COM



September 24, 2003



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

RE:      Wilmington Rexford, Inc.
         File No. 0-28879

We have read the statements  that we understand  Wilmington  Rexford,  Inc. Will
include  under Item 4 of the Form 8-K report it will file  regarding  the recent
change of auditors.  We agree with such  statements  made regarding our firm. We
have no basis to agree or disagree with other statements made under Item 4.


Very truly yours,


/s/ KAUFMAN, ROSSIN & CO.

Kaufman, Rossin & Co.








                       MIAMI * FT. LAUDERDALE * BOCA RATON