Form: 8-K

Current report filing

July 19, 2002

Documents


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Exhibit 16.1

ANDERSEN ANDERSEN & STRONG, L.C.
   941 East 3300 South, Suite 202
Salt Lake City, Utah 84106
Certified Public Accountants and Business Consultants    
    Telephone 801 486-0096
Fax 801 486-0098





 

 
United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street NW
Washington DC 20549		   July 18, 2002

Dear Sirs

Re: Resignation as Auditor of Cigar King Corporation

        We have reviewed the Company's report on Form 8-K regarding our resignation as auditor and principal accountant and are in agreement with the disclosure contained therein.

Yours truly

Andersen Andersen & Strong LC
          by L.R. Andersen
          /s/ L.R. Andersen




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