Exhibit 99.1


                            JAMES E. SLAYTON, CPA
                       2858 WEST MARKET STREET SUITE C
                             FAIRLAWN, OHIO 44333
                                1-330-869-6704

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

December 29, 2004

Dear madam/sir,

I resigned as accountant for Golf Entertainment, Corp. (the Company). I
previously reported on the Company's financial statements for the period
ending December 31, 2001.

The audit report dated December 31, 2001, was unqualified except for an
explanatory paragraph concerning the Company's ability to continue as a
going concern. There were no disagreements with company's management on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure during the audit period to the
present time.

I have read the Company's statements contained in Form 8-K and agree with
them except that I am not in a position to agree with the Company's
statement that the change was approved by the Audit Committee of the Board
of Directors or that Pollard-Kelly Audit Services, Inc., was not engaged
regarding any matter requiring disclosure under Regulation S-K, Item 304
(a)(2).

Sincerely,

/s/ James E. Slayton
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 James E. Slayton, CPA