EXHIBIT 16.1



May 12, 2004


Securities and Exchange Commission
Washington, D.C. 20549



To whom it may concern:


I was previously the principal  accountant for Single Source Finnacial  Services
Corporation (the "Company") for the period from November 3, 2000 through October
31, 2003 and reported on the  financial  statements of the Company for the years
ended  October 31, 2002 and 2003.  Effective  May 12, 2004,  my  appointment  as
principal accountant was terminated.

I have read the Company's statements included under Item 4 of its Form 8-K dated
May 14, 2004, and I agree with such statements.  Further, I am not in a position
to agree or disagree with the fact the Company had not contacted  Baum & Company
regarding matters disclosed in the reference 8-K.



Very truly yours,


/s/  Jonathon P. Reuben CPA

Jonathon P. Reuben,
Certified Public Accountant
Torrance, CA 90505