EXHIBIT 16.1

                      LETTER FROM BECKSTEAD AND WATTS, LLP












BECKSTEAD AND WATTS, LLP
- ----------------------------
CERTIFIED PUBLIC ACCOUNTANTS
                                                           3340 Wynn Rd., Ste. B
                                                             Las Vegas, NV 89102
                                                                    702.257.1984
                                                                702.362.0540 fax






October 30, 2003


Mr. Garrett Krause
President
Wilmington Rexford, Inc.
Las Vegas, Nevada

Dear Mr. Krause,

This is to  confirm  that the  client-auditor  relationship  between  Wilmington
Rexford,  Inc. and  subsidiaries  (Commission File Number 0-28879) and Beckstead
and Watts, LLP has ceased.

Sincerely,

/s/ G. BRAD BECKSTEAD

G. Brad Beckstead, CPA
Managing Partner

cc:      Office of the Chief Accountant
         SECPS Letter File
         Securities and Exchange Commission
         Mail Stop 9-5
         450 Fifth Street, N.W.
         Washington, D.C. 20549