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