Beckstead and Watts, LLP
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Certified Public Accountants
                                                         3340 Wynn Road, Suite B
                                                             Las Vegas, NV 89102
                                                                702.257.1984 tel
                                                                702.362.0540 fax




November 19, 2004

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Beckstead and Watts,  LLP was  previously  principal  accountant for
Nuclear Solutions, Inc. (the "Company") and reported on the financial statements
of the  Company  for the years  ended  December  31,  2003 and  2002.  Effective
November 19, 2004, we were  terminated by the Company as principal  accountants.
We have read the  Company's  statements  included  under  Item 4 of its Form 8-K
dated November 19, 2004, and we agree with such statements except that we cannot
confirm or deny that the appointment of Russell, Bedford, Stefanou, Mirchandani,
LLP, Certified Public  Accountants,  was approved by the Board of Directors,  or
that they were not consulted prior to their appointment as auditors.

Very truly yours,



Beckstead and Watts, LLP