EXHIBIT 16.1

     Letter from Whitley Penn



July 9, 2003



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Gentlemen:

We  have  read  Item  4  of  Form 8-K dated July 9, 2003 of TAURUS ENTERTAINMENT
COMPANIES,  INC. and are in agreement with the statements contained in the first
sentence  of  the  first  paragraph,  and  the  second, third, fifth and seventh
paragraphs  on  page 2 therein. We have no basis to agree or disagree with other
statements  of  the  registrant  contained  therein.



                                       /s/ Whitley Penn