Exhibit 16
Letter from S.W. Hatfield, C.P.A. Item 304(a)
Effective Date July 26, 2004


S.W. Hatfield, C.P.A.


July 27, 2004

Securities & Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

Re: Safe Alternatives Corporation of America, Inc.
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Gentlemen:

On July 26, 2004,  this firm  received a draft copy of a Form 8-K to be filed by
Safe  Alternatives  Corporation  of America,  Inc. (SEC File # 000-21627,  CIK #
1025826)  (Company)  reporting  Item  4-  Changes  in  Registrant's   Certifying
Accountant.

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

Yours Truly,


/s/ S. W. Hatfield, C.P.A.
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S.W. Hatfield, C.P.A.

P.O. Box 820395
Dallas, TX 75382-0395
214-342-9635