EXHIBIT 16.1

                    [Letterhead of Beckstead and Watts, LLP]

June 30, 2004

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Beckstead and Watts, LLP was previously principal accountant for ACS
Holdings, Inc. (formerly maxxZone.com, Inc.) (the "Company") and reported on the
financial statements of the Company of the years ended December 31, 2003 and
2002. Effective June 29, 2004, we were terminated by the Company as principal
accountants. We have read the Company's statements included under Item 4 of its
Form 8-K dated June 29, 2004, and we agree with such statements except that we
cannot confirm or deny that the appointment of Samuel Klein & Co. was approved
by the Board of Directors, or hat they were not consulted prior to their
appointment as auditors.

Very truly yours,

/s/ Beckstead and Watts, LLP
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