Exhibit 16.1

February 27, 2004

Securities and Exchange Commission
Mail Station 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

     We  have  read  the  statements  made by  Availent  Financial,  Inc.  (copy
attached),  which we understand will be filed with the  Commission,  pursuant to
Item 4 of Form 8-K, as part of the Company's  Form 8-K report dated February 27,
2004. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/    MASSELLA AND ASSOCIATES, CPA, PLLC

Massella and Associates, CPA, PLLC