Exhibit 16.1


                                        February 17, 2005


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


          Re: North Coast Partners, Inc.


We  have  read  the  statements of  North  Coast  Partners,  Inc.
pertaining to our firm included under Item 4.01 of Form 8-K dated
February 15, 2005 and agree with such statements as they  pertain
to  our  firm.  We have no basis to agree or disagree with  other
statements of the registrant contained therein.


Sincerely,


/s/ Pritchett, Siler & Hardy, P.C.

PRITCHETT, SILER & HARDY, P.C.