EXHIBIT 16

                              GUEST & COMPANY, P.C.
                         7170 S. Braden Ave., Suite 100
                           Tulsa, Oklahoma 74136-6333


May 10, 2005

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

Commissioners:

We have read the statements made by Lifestyle Innovations, Inc., which we
understand will be filed with the Securities and Exchange Commission, pursuant
to Item 4.01 of Form 8-K, as part of Lifestyle Innovations, Inc.'s Form 8-K
report dated May 10, 2005. We agree with the statements concerning our Firm in
such Form 8-K.

Very truly yours,

/s/ Guest & Company, P.C.

Guest & Company, P.C.