Exhibit 16.1 Letter on change of certifying accountant:


Child, Sullivan & Company
A Professional Corporation Of Certified Public Accountants
1284 W. Flint Meadow Dr. Suite D
Kaysville, Utah  84037      (801) 927-1337



January 2, 2006


Securities and Exchange Commission
450 5th Street, Northwest
Washington, D.C. 20549


Ladies and Gentlemen:

The firm of Child, Sullivan & Company was previously principal accountant for
Viper Powersports, Inc. (the "Company") and reported on the financial statements
of the Company for the years ended December 31, 2004 and 2003, and for the
period ended August 31, 2005. On or about January 1, 2006, we changed our
accounting practice from a corporation to a professional limited liability
company, Child, Van Wagoner & Bradshaw, PLLC. We have read the Company's
statements included under Item 4.01 of its Form 8-K dated January 2, 2006, and
agree with such statements.


Very truly yours,

/s/ Child, Sullivan & Company

Child, Sullivan & Company