EXHIBIT 16.1

                               GEORGE STEWART, CPA
                     2301 SOUTH JACKSON STREET, SUITE 101-G
                            SEATTLE, WASHINGTON 98144
                        (206) 328-8554 FAX (206) 328-0383



January 20, 2005

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

Gentlemen:

On January 19, 2005,  this Firm  received a draft copy of a Form 8-K to be filed
by Medina Coffee,  Inc. (the  "Company")  reporting the dismissal of firm as the
Company's  independent  registered public accounting firm in accordance with the
requirements of Item 4.01 - Changes in Registrant's Certifying Public Accountant
of Form 8-K.

We have no disagreements  with the statements made in the draft Form 8-K/A, Item
4.01  disclosures  provided to us. Our reports on the December 31, 2003 and 2002
financial  statements,  respectively,  did not  contain an adverse  opinion or a
disclaimer  of opinion  nor was it  qualified  or  modified  as to audit  scope,
accounting  principles  or  uncertainty,  except  for a  going  concern  opinion
expressing  substantial  doubt about the ability of the Company to continue as a
going concern.


Very truly yours,

/S/ George Stewart, CPA

George Stewart, CPA