SF Partnership, LLP Chartered Accountants November 9, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 23 of Form SB-2 dated November 9, 2004 of Friday Night Entertainment Corporation (the "Company") and are in agreement with the statements contained in the first, third, and fourth paragraphs of Item 23. We have no basis to agree or disagree with other statements of the Company contained therein. Respectfully yours, /s/ SF Partnership, LLP - ----------------------- SF Partnership, LLP Chartered Accountants