Exhibit 16.1 SELLERS & ANDERSEN, L.L.C. 941 East 3300 South, Suite 202 - ------------------------- Certified Public Accountants and Business Salt Lake City, Utah, 84106 Consultants Telephone 801-486-0096 Member SEC Practice Section of the AICPA Fax 801-486-0098 March 8, 2004 United States Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 To Whom it May Concern: We have read Item 4 of Form 8-K dated February 5, 2004 of Starberrys Corporation and are in agreement with the statements contained therein. We have no basis to agree or disagree with other statements of the registrant contained in Form 8-K. Yours very truly, /s/ "Seller and Andersen, LLC"