EXHIBIT 16 June 21, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Ladies and Gentlemen: We have read the statements of GSL Holdings, Inc. pertaining to our firm included under Item 4 of Form 8-K dated June 17, 2004 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein. Sincerely, /s/ Kenny H. Lee CPA Group, Inc. KENNY H. LEE CPA GROUP, INC.