EXHIBIT 16.1






August  13,  2002


Securities  and  Exchange  Commission
450  5th  Street,  N.W.
Washington,  D.C.  20549

Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event  that occurred on July 26, 2002, to be filed by our former client, Jupiter
Marine  International  Holdings,  Inc.  We  agree  with  the  statements made in
response  to  that  Item  insofar  as  they  relate  to  our  Firm.

Very  truly  yours,


/s/BDO  Seidman,  LLP
   BDO  Seidman,  LLP