Exhibit  17.1  Letter  from  Lorne  Catling

Derek,

I  read  your recent fax this afternoon and frankly I am not surprised. It would
seem  that  this  was  the  only  course  of  action  you  could  take.

Where  in  the world are you getting advice. This is the most ill conceived plan
I've  ever  heard  of.

I have taken the last week to think over very carefully what action to take as a
director  to  protect the interests of our investors, some of whom you know, are
close  family  and  friends.Without  distractions,  such as Vivaqua, kolenda and
Holmes.  I  have  never met these people and do not recognize them as officers .
The  only  person legitimately authorized to speak to me is you and I will speak
to  no  other  persons  regarding  KIWI  business.

First  things first, how is it that you took it upon yourself to elect new board
members  without  consulting  me  or  at  the  very  least  informing  me prior.

We  have  never  had  a  formal  meeting  to  elect  or  appoint  new  officers
The  signatures  of  Holmes  an Vivaqua on the Q are unauthorized, therefore the
filing is fraudulent and not valid. This means the company is delinquent in it's
34  Act reporting requirements and it's trading should be discontinued until all
filings  are  current  in  their  proper  form.

Since no valid officer signed the Q, it hasn't been duly certified. This creates
personal  liability  for you and I as surviving directors.However since I had no
prior  knowledge  or  awareness  of  these unauthorized activities, all personal
liability  will fall directly on you Derek. None of these actions, I am informed
is  eligible  for  indemnification  as  per  state  law.

Has  this  Q been reviewed by the auditors as required? I doubt it! At this time
all  of the misleading information recently released by unauthorized individuals
is  materially  false.

I  encourage  you  Derek,  to have an official meeting with me to discuss all of
these  issues and determine whether to continue the business of KIWI properly or
to  allow  these  fraudulent  activities to continue unabated. I will have legal
counsel  present  and  suggest  you  do  the  same.

Further  as  regards your fax I refuse to resign, if that is your strategy and I
cannot be removed. I will not accept calls from any other parties regarding KIWI
business  other  than  yourself  and do not appreciate the large volume of calls
e-mails  and  voice  mails from people I do not recognize as authorized. This is
especially  directed  to  Vivaqua who has continued to call after being asked to
refrain.  I have kept his voice mails and do not appreciate the insinuations and
accusations  he  makes  in  these  calls.

I  cannot  and  will  not be influenced to do anything as a director that is not
proper  and  legal The best interests of all shareholders will be considered and
not  those  of  a  select  few.

I  await  your  reply.

Ted