EXHIBIT 99.1

                               Melton & Co., P.C.
                          ----------------------------
                          Certified Public Accountants



August 14, 2002

Securities and Exchange Commission
450 Fifth Street
Washington, DC

Re: L.L. Brown International, Inc.

This letter is written in response to the  requirement of Rule  12b-25(c)  under
the Securities  Exchange Act of 1934 and in  satisfaction of item (c) of Part II
of Form 12b-25.

We  are  the  independent  auditors  of  L.L.  Brown  International,  Inc.  (the
"Registrant").  The  Registrant  has  stated  in Part III of its  filing on Form
12b-25 that it is unable to timely file, without unreasonable effort or expense,
it  Quarterly  Report on Form 10QSB for the quarter  ended June 30, 2002 because
our Firm has not yet  completed  our review of the  financial  statements of the
Registrant for the quarter ended June 30, 2002.

We hereby advise you that we have read the statements  made by the Registrant in
Part III of its filing on Form 12b-25 for the quarter  ended June 30, 2002,  and
agree with the statements made therein as they relate to accounting and auditing
matters.



Very truly yours,


/s/ Andrew I.  Melton

Andrew I.  Melton, CPA
Managing Partner