S. W. HATFIELD, CPA
certified public accountants

Member:    Texas Society of Certified Public Accountants
           Press Club of Dallas


                                 August 7, 2002



U. S. Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Gentlemen:

On August 7, 2002,  this Firm  received a draft copy of a Form 8-K/A to be filed
by Doblique,  Inc.  (Company) (SEC File No. 333-83152.  CIK # 1162093) reporting
Item 4 - Changes in Registrant's Certifying Public Accountant.

We have no  disagreements  with the  statements  made in the Form 8-K/A,  Item 4
disclosures.

Yours truly,

/s/ S. W. Hatfield, CPA
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S. W. Hatfield, CPA