Exhibit 99.1

November 5, 2002

United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir or Madam:

We  have  read  Item  4 of Form 8-K dated November  5,  2002,  of
MaxxZone.com,  Inc.  and  are in agreement  with  the  statements
contained in the second, third and fourth paragraphs on page  two
therein.   We  have  no  basis to agree or  disagree  with  other
statements of the registrant contained therein.

If you have any questions or need additional information, please
call me at 702-433-7075.

Sincerely,
Chavez & Koch, CPA's, Ltd.

/s/ Tim Koch
Tim Koch, CPA
Shareholder