MARK BAILEY & COMPANY, LTD.
Certified Public Accountants
Management Consultants

Office Address:
1495 Ridgeview Drive, Ste. 200
Reno, Nevada 89509-6634

Phone: 775/332.4200
Fax: 775/332.4210






March 24, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madam:

We have read the statements made by HerbalOrganics.Com, which we
understand will be filed with the Commission, Pursuant to Item 4
of Form 8-K as part of the Company's Form 8-K dated March 24, 2003.
We agree with the statements concerning our firm in such Form 8-K



Sincerely,


/s/ Mark Bailey & Co., Ltd.
MARK BAILEY & COMPANY, LTD.
Certified Public Accountants
Management Consultants
Mailing Address:
P.O. Box 6060
Reno, Nevada 89513