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
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SF Partnership, LLP
Chartered Accountants