Thurman Shaw & Co., L.C.
Certified Public Accountants




September 7, 2001


U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re: North Coast Partners, Inc.

Ladies and Gentlemen:

We have read Item 4 of North Coast Partners,  Inc.'s Form 8-K dated September 7,
2001 (Date of earliest event reported:  September 7, 2001), and are in agreement
with the statements contained in the paragraph therein.

Very truly yours,



Jeffrey L. Shaw, CPA
Thurman Shaw & Co., L.C.


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