EXHIBIT 16.2

September 12, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.

Washington, D.C.  20549

Re: Advanced Nutraceuticals, Inc.

We have read the statements that we understand Advanced Nutraceuticals, Inc.
will include under Item 4 of the Form 8-K report it will file regarding the
recent change of auditors. We agree with such statements made regarding our
firm. We have no basis to agree or disagree with other statements made under
Item 4.

Gelfond Hochstadt Pangburn, P.C.


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