Form: 8-K

Current report filing

March 8, 2004

CONSENT - ANDERSEN ANDERSEN AND STRONG

Published on March 8, 2004



Exhibit 16.1



ANDERSEN ANDERSEN & STRONG, LLC 941 East 3300 South, Suite 202
- -----------------------------------
Certified Public Accountants and Business Salt Lake City, Utah, 84106
Consultants Telephone 801-486-0096
Member SEC Practice Section of the AICPA Fax 801-486-0098


March 8, 2004


United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549


To Whom it May Concern:

We have read Item 4 of Form 8-K dated December 15, 2002 of Starberrys
Corporation and are in agreement with the statements contained therein. We
have no basis to agree or disagree with other statements of the registrant
contained in Form 8-K.


Yours very truly,

/s/ "Andersen Andersen & Strong, LLC