EXHIBIT 16

January 22, 2003

Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

I have read Item 4 of the Report on form 8-K/A of StarMed Group, Inc. and I
agree with statements contained therein as they relate to me as the auditor.

Very truly yours,

William D. Lindberg,
Certified Public Accountants

By: /s/ William D. Lindberg