CONSENT - SELLERS AND ANDERSEN LLC
Published on March 8, 2004
Exhibit 16.1
SELLERS & ANDERSEN, L.L.C. 941 East 3300 South, Suite 202
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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 February 5, 2004 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/ "Seller and Andersen, LLC"