Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

We have not completed our audit of the consolidated financial statements of
Trimedia Entertainment Group, Inc. (the "Company') as of and for the year ended
October 31, 2003 since the Company has not received financial reports from its
co-venture partner which is critical accounting information necessary to
complete our audit.




                                                     /s/ Cogen Sklar LLP
                                                     -------------------
                                                         COGEN SKLAR LLP


Bala Cynwyd, PA
January 30, 2004