Exhibit 16.1





G. Brad Beckstead
Certified Public Accountant

3340 Wynn Road, Ste. B
Las Vegas, NV 89102
702.257.1984
702.362.0540 fax



April 9, 2003

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for PrimePlayer Incorporated (formerly
Foxy Jewelry, Inc.) (the "Company") and reported on the financial statements of
the Company for the years ended December 31, 1997 through 2001 and for the nine
months  ended September 30, 2002.  Effective April 9, 2003, our appointment  as
principal accountants was terminated.

We have read  the  Company's  statements  included under Item 4 of its Form 8-K
dated April 3, 2003, and we agree with such  statements, except that we are not
in a position to agree or disagree with the Company's statement that the change
was approved by the Audit Committee of the Board  of Directors or that the firm
Piercy  Bowler  Taylor & Kern was not engaged regarding  any  matter  requiring
disclosure under Regulation S-K, Item 304(a)(2).

Very truly yours,


/s/ G. Brad Beckstead
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G. Brad Beckstead, CPA