(a) On October 7, 2002, the accounting firm of Williams & Webster, P.S. was dismissed by the Registrant's Board of Directors as the Registrant's independent auditors. During the two most recent fiscal years and subsequent interim period, there were no disagreements on matters of accounting principles and practices, financial disclosure, or auditing scope of procedure between the Registrant and Williams & Webster. Williams & Webster, P.S. were dismissed because the Company determined that it was in its best interests to have its auditor located in the Vancouver, British Columbia where the Registrant's corporate headquarters are located.

(b) The Report of Williams & Webster, P.S. on the Registrant's financial statements as of and for the years ended June 30, 2002 and 2001 did not contain an adverse, qualified or disclaimer of opinion. However, the Reports did contain an explanatory paragraph wherein Williams & Webster expressed substantial doubt about the Registrant's ability to continue as a going concern.

(c) The Registrant has requested Williams & Webster to furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made by the Registrant in response to this Item 4 and, if not, stating the respects in which it does not agree. The Registrant delivered a copy of this Form 8-K report to Williams & Webster on October 18, 2002, via facsimile. Williams & Webster has not replied to the facsimile.

(d) At its board meeting on October 7, 2002, the Board of Directors of the Registrant engaged Manning Elliott, Chartered Accountants, 11^th Floor, 1050 West Pender Street, Vancouver, British Columbia, Canada V6E 3S7, as its independent auditor for its fiscal year ending June 30, 2003. Manning Elliott accepted such appointment on October 11, 2002. Prior to their appointment, the Registrant did not consult with Manning Elliott on any matters related to accounting or the type of opinion they may issue.

- 2 -