SALBERG & COMPANY, P.A. - ----------------------- Certified Public Accountants and Consultants March 5, 2004 Office of the Chief Accountants SECPS Letter File Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Re:	Advanced Sports Technologies, Inc. 	File Reference No 333-106299 We were previously the principal accountants for Advanced Sports Technologies, Inc. and under the date of October 20, 2003, we reported on the financial statements of Advanced Sports Technologies, Inc. as of July 31, 2003 and 2002 and for the period from August 9, 2001 (inception) to July 31, 2003. On March 4, 2004, we were dismissed as principal accountant. We have read Advanced Sports Technologies, Inc.'s statements included in Item 4(a)(i), (ii), (iv) and (v) of the Form 8-K dated March 4, 2003 of Advanced Sports Technologies, Inc. to be filed with the Securities and Exchange Commission and we agree with such statements. Very truly yours, SALBERG & COMPANY, P.A. /s/ Scott D. Salberg - -------------------------- Scott D. Salberg, CPA, CVA For the Firm 20283 State Road 7, Suite 300 * Boca Raton, FL 33498 Phone: (561) 995-8270 * Toll Free: (866) CPA-8500 * Fax: (561) 995-1920 www.salbergco.com * info @salbergco.com Member CPAConnect with Affiliated Offices Worldwide Member AICPA SEC Practice Section