EX-16.1
                 Resignation of Michael Johnson & Co. LLC


MICHAEL JOHNSON & CO., LLC
Certified Public Accountants
9175 East Kenyon Ave., Suite 100
Denver, Colorado 80237
Telephone 303/796/0099
Fax 303/796/0137

February 6, 2002



JNS Marketing, Inc.
Jose Gonzales
7609 Ralston Road
Arvada, CO 80002

Dear Mr. Gonzales:

This is to confirm that the client-auditor  relationship  between JNS Marketing,
Inc. (Commission File Number 0-13215) and Michael Johnson & Co., LLC. has ceased
at the request of JNS Marketing,  Inc. Such  termination of relationship was not
as a result of any disagreement with management on any matter.

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, principles
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 Michael  Johnson & Co., LLC for the year ended September 30,
2001  contained an opinion which included a paragraph  discussing  uncertainties
related to  continuation  of the Registrant as a going concern.  Otherwise,  the
audit  report for the year ended  September  30, 2001 did not contain an adverse
opinion or  disclaimer  of  opinion,  nor was it  qualified  or  modified  as to
uncertainty, audit scope, or accounting principles.


Sincerely,


/s/ Michael Johnson & Co., LLC

Michael Johnson & Co., LLC

cc: Office of the Chief Accountant
    SECPS Letter File
    Securities and Exchange Commission