CHISHOLM & ASSOCIATES Certified Public Accountants P.O. Box 540216 North Salt Lake, Utah 84054-0216 May 9, 2003 Securities and Exchange Commission Washington, D.C. 20549 Re: Nighthawk Systems, Inc. Gentlemen: We have read Item 4 "Changes in Registrant's Certifying Accountants" contained in Nighthawk Systems, Inc.'s 8-K and are in agreement with the statements contained therein, as they relate to our firm. Very truly yours, /s/ Chisholm & Associates Chisholm & Associates North Salt Lake, Utah