Oatley Bystrom & Hansen
                      A Professional Corporation of CPA's
                       6061 South Willow Drive, Suite 230
                       Greenwood Village, Colorado 80111
                     (303) 770-8383    Fax (303) 721-6925

                               September 27, 2000



C.P. Gervaise-Brasier, President
GS Telecom Limited
Enterprise House, Ocean Village, Southampton, SO14 3XD,
United Kingdom of Great Britain

Dear Mr. Gervaise-Brasier:

We are advising you as follows:

1.  Oatley &  Hansen  (formerly Oatley Bystrom  &  Hansen) resigned  as  auditor
    effective September 27, 2000, at the request of GS Telecom, LTD.

2.  In  connection with  the audit of the most recent fiscal year,  no disagree-
    ment(s) exist with any former accountant on any matter of accounting, princi
    -ples or practices,   financial statement disclosure,  or auditing  scope or
    procedure, which disagreement(s), if not resolved to the satisfaction of the
    former  accountant would  have caused  them to  make reference in connection
    with their report to the subject of the disagreement(s).

    The audit  report by  Oatley & Hansen (formerly Oatley Bystrom & Hansen) for
    the year ended June 30,  1999,  contained an opinion which  included a para-
    graph discussing uncertainties related to continuation  of the Registrant as
    a going concern.  Otherwise,  the audit report  by Oatley & Hansen (formerly
    Oatley Bystrom & Hansen) for the year ended June 30, 1999 did not contain an
    adverse  opinion or  disclaimer of opinion, nor was it qualified or modified
    as to uncertainty, audit scope, or accounting principles.

I trust this letter will fulfill your requirements.

Sincerely,

/s/ Gaylen Hansen

Oatley & Hansen