EXHIBIT 99.1



                              DiRocco & Dombrow, PA
                         3601 West Commercial Boulevard
                                    Suite 39
                            Ft. Lauderdale, FL 33309



Gentlemen,

     We are unable to complete the review of the  financial  statements of Atlas
Resources  International,  Inc.,  for the period ended December 31, 2003 in time
for  the  Company's   Form  10-QSB  to  be  filed  timely,   due  to  unforeseen
circumstances.




Very truly yours,

/s/ DiRocco & Dombrow, PA
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DiRocco & Dombrow, PA
Ft. Lauderdale, FL
February 17, 2004