Dreslin Financial Services Certifed Public Accountants 7985 113th Street, Suite 220 Seminole, Florida 33772 April 29, 2004 Securities and Exchange Commission Chief Accountant 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read Item 4 of the Report on Form 8-K of Invicta Group, Inc. for April 29, 2004, and we agree with the statement contain therein insofar as they relate to our firm. Very truly yours, /s/ Dreslin Financial Services ------------------------------ Dreslin Financial Services