EXHIBIT 16.1


September 4, 2003

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

RE: Enhance Biotech, Inc.

We have read the  statements  that we  understand  Enhance  Biotech,  Inc.  will
include  under Item 4 of the Form 8-K report it will file  regarding  the recent
change of auditors.  We agree with such  statements  made regarding our firm. We
have no basis to agree or disagree with other  statements  under made under Item
4.

Yours truly,


/s/ F. E. Hanson, Ltd.
- ----------------------
F. E. Hanson, Ltd.