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