EXHIBIT 16

United States Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549

Dear Sir or Madam:

We have read Item 4 of Form 8-K dated December 8, 2004 of Global Concepts,
Ltd. and are in agreement with the statements which state that since we were
engaged by the registrant there were no disagreements between the registrant
and Rosenberg Rich Baker Berman & Company on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to the satisfaction of Rosenberg Rich Baker
Berman & Company would have caused Rosenberg Rich Baker Berman & Company to
make reference to the matter in its reports on the registrant's financial
statements.

We have no basis to agree or disagree with other statements of the registrant
contained therein.

If you have any questions or need additional information, please contact us at
908-231-1000.


                          /s/ Rosenberg Rich Baker Berman & Company
                          ------------------------------------------
                          Rosenberg Rich Baker Berman & Company
                          Certified Public Accountants

Bridgewater, New Jersey
December 13, 2004