EXHIBIT 99.1 February 17, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read Item 4 of Form 8-K of Knowledge Foundations, Inc. for the event that occurred on February 17, 2003, and are in agreement with the statements contained in the first paragraph therein insofar as they relate to our firm. /s/ CORBIN & WERTZ Irvine, California