Exhibit 16.1
                                                                    ------------

                                                    January 9, 2004


Securities and Exchange Commission
450 Fifth Street NW
Washington, DC  20549

Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event  that  occurred  on January  6,  2004,  to be filed by our former  client,
GelStat Corporation,  formerly Developed Technology Resource, Inc. We agree with
the statements made in response to that Item insofar as they relate to our Firm.

                                        Very truly yours,

                                        /s/ Gallogly, Fernandez & Riley, LLP