Vestal & Wiler
                          Certified Public Accountants



Securities and Exchange Commission
Washington, DC  20549

We were  previously the  independent  auditors for Pre-Cell  Solutions,  Inc. (a
Colorado Corporation), and on November 12, 1999, we reported on the consolidated
financial statements of Pre-Cell Solutions,  Inc. (a Colorado Corporation) as of
April 30, 1999 and 1998 and each of the years then ended.  On July 14, 2000,  we
were dismissed as independent  auditor's of Pre-Cell Solutions,  Inc. During our
term  as  Independent  Certified  Public  Accountants,   we  did  not  have  any
disagreements on any material accounting or disclosure requirements.

                                                      /s/  Vestal & Wiler

                                                      Vestal & Wiler

July 14, 2000




             201 East Pine Street, Suite 801 Orlando, Florida 32801
                         407/843-4433 FAX 407/841-6694