EXHIBIT NO. 16 - (master  original hard copy filed by U.S.  Mail,  copy filed by
accountant by direct U.S. Mail).

(Letterhead) Kish-Leake & Associates, P.C., Certified Public Accountants
J.D. Kish, C.P.A., M.B.A.
James D. Leake, C.P.A., M.T.
Arleen R. Brogan, C.P.A.
7901 E. Belleview Ave., Suite 220
Englewood, Colorado 80111
Telephone: (303) 779-5006
Fax: (303) 779-5724
www.klacpa.com
- --------------

February 10, 2000
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

We would like to inform you that we have read the disclosures provided by Contex
enterprise Group, Inc.  (formerly Mesa County Brewing Co.) (Comm. File #0-25319)
in its filing of form 8- K-A-1  dated  February  10,  2000 and that there are no
disagreements regarding the statements made under Item 4-Changes in Registrant's
Certifying Accountant.

Sincerely,
/s/ Kish Leake & Associates P.C.