EXHIBIT 16.1 Moffitt & Company, P.C. Certified Public Accountants 5040 East Shea BIvd. Suite 270 Scottsdale. Arizona 85254 (480) 951-1416 Fax (480) 948-3510 Moffittcpas@eschelon .com September 25, 2002 To The Board o f Directors Precom Technology, Inc. 2255 G1ades Road, #324A Boca Raton, FL 33431 Dear Board of Directors: This is to confirm that the client-auditor re1ationship between Precom Technology, Inc. Commission File Number: 000-31507 and Moffitt & Company, P .C. has ceased. Yours very truly. /s/ Stanley M. Moffitt, CPA Stanley M. Moffitt, CPA cc: Office of The Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N. W. Washington, D.C. 20549 EXHIBIT 16.2 Moffitt & Company, P.C. Certified Public Accountants 5040 East Shea BIvd. Suite 270 Scottsdale. Arizona 85254 (480) 951-1416 Fax (480) 948-3510 Moffittcpas@eschelon .com October 9, 2002 STRICTLY CONFIDENTIAL Dear Sir/Madam: We have read the first three paragraphs of Item 4 included in the Form 8-K. filed October 9, 2002 of Precom Technology, Inc. filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Moffitt & Company, P.C. Moffitt & Company, P.C.