February 2, 2001

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

                  Re: 20/20 Wireless Inc. f/k/a Eurokiosk, Inc.

Dear Sir/Madam:

We are the the former accountants for the above referenced
Company.

We are advised that the Company has retained another independent
accountant to conduct an audit of the Company's financial
statements.  The Company's attorneys have provided us with a copy
of their disclosure to the Securities and Exchange Commission
regarding the change of accountants which we have reviewed.
Please be advised that we are in agreement with the
representations of the Company's attorneys as set forth in Item 5
of their disclosure.

Sincerely,



Graf Repetti & Co., LLP