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  each  of  the
statements  containing information that relates to our  firm  set
forth 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
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Tim Koch, CPA
Shareholder