EXHIBIT 16.1 LETTER FROM BECKSTEAD AND WATTS, LLP BECKSTEAD AND WATTS, LLP CERTIFIED PUBLIC ACCOUNTANTS 3340 Wynn Road, Ste. B Las Vegas, NV 89102 702.257.1984 702.362.0540 fax October 30, 2003 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: The firm of Beckstead and Watts, LLP was previously principal accountant for Wilmington Rexford, Inc. (the "COMPANY"). We did not provide a report for either of the Company's last two fiscal years ended September 30, 2003. We were notified on October 30, 2003, that we were being replaced as principal accountants. We then notified the Company on October 30, 2003 that our client-auditor relationship had ceased. We have read the Company's statements included under Item 4 of its Form 8-K dated October 30, 2003, and we agree with such statements, except that we are not in a position to agree or disagree with the Company's statement that the change was approved by the Board of Directors or that De Joya & Company was not engaged regarding any matter requiring disclosure under Regulation S-K, Item 304(a)(2). Very truly yours, /s/ BECKSTEAD AND WATTS, LLP Beckstead and Watts, LLP