EXHIBIT 16.1

GEORGE STEWART CPA                         2301 SOUTH JACKSON STREET, SUITE101-G
                                           SEATTLE, WASHINGTON 98144

Phone (206) 328-8554
Fax (206) 328-0383
E-Mail  STEWCPASEA@AOL.COM



                                                                 August 16, 2001


United States
Securities and Exchange Commission
Washington, DC 20549

Gentlemen:

I have  read  Item  4(a) of the Form 8-K dated  August  16,  2001 of L.L.  Brown
International,  Inc., and am in agreement with the statements contained therein.
During the  Registrant's  most recent fiscal year and in any subsequent  interim
period  preceding the date of our  resignation  as the  Registrant's  certifying
accountant,  there were no  disagreements  between my firm and the Registrant on
any  matter  of  accounting   principles  or  practices,   financial   statement
disclosure,  or  auditing  scope  or  procedure.  No  report  on  the  financial
statements of the  Registrant for the past year prepared by my firm contained an
adverse  opinion or a disclaimer  of opinion or was  qualified or modified as to
uncertainty, audit scope or accounting principles.

                                                                      Sincerely,
                                                              /s/ George Stewart
                                                              George Stewart CPA