Law offices of
                       M. RICHARD CUTLER, ESQ.
                 610 NEWPORT CENTER DRIVE, SUITE 800
                   NEWPORT BEACH, CALIFORNIA 92660
                            (949) 719-1977         M. Richard Cutler, Esq.     
                         FAX: (949) 719-1988       Brian A. Lebrecht, Esq.
                          www.cutlerlaw.com        Vi Bui, Esq.   
       

 
                          February 23, 1999
                                   
                                   
                                   
                                   
Via Facsimile (714) 662-2081


John Groom
President
American Custom Components, Inc.
3310 W. MacArthur Blvd.
Santa Ana, CA 92704

          RE: OUTSTANDING ACCOUNT 

Dear John:

          This letter will confirm our agreement to credit your
outstanding balance with our firm in the amount of $41,831.42 in
exchange for the issuance of 150,000 shares of common stock of ACC,
said shares to be registered on Form S-8, and thus become free
trading, as soon as possible.

          If you have any further questions, please do not hesitate
to contact me.
          
                                                          
                    Sincerely,
          
          
          
                     /s/ Brian A. Lebrecht                                      
                    Brian A. Lebrecht, Esq.