Green, Holman, Frenia & Company, L.L.P
A Professional Association of Certified Public Accountants


                                                               September 4, 2002

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



         Re:      Safe Alternatives Corporation of America, Inc.
                  Amended 8-K/A

As required by Item 304 (a) (3) of  regulation  S-K,  we are  responding  to the
above named registrant's request to furnish your office in regards to the filing
of the Amended 8-K/A.

We agree with the statements made by the registrant.

We will also be  available  to assist  the  successor  auditor  and  answer  any
questions they may have concerning  those financial  statements  which have been
submitted by our firm.

Sincerely,


 /s/ Green Holman Frenia and Company, L.L.P.
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Green Holman Frenia and Company, L.L.P.







cc: Mr. Richard Fricke