EX-16.1
                 Resignation of Wheeler, Wasoff, P.C.


May 1, 2003

Consent of Wheeler,  Wasoff, P.C.
WHEELER,  WASOFF, P.C.
1601 Blake St.
Denver, CO 80202
Telephone: (303) 572-8900
Fax: (303) 572-8927

ATNG, Inc.
Robert Simpson
3435 Wilshire Blvd., Suite 240,
Los Angeles, California 90010
(213) 401-2031

Dear Mr. Simpson;

This is to confirm  that the  client-auditor  relationship  between  ATNG,  Inc.
(Commission File Number 000-28519 ) and Wheeler, Wasoff, P.C. has ceased
at the request of ATNG,  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 two most recent fiscal years, 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 Wheeler, Wasoff, P.C. for the year ended December 31,
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  December 31, 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/Wheeler, Wasoff, P.C.
- ---------------------------------
Wheeler, Wasoff, P.C.

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