James Scheifley & Associates, PC
Certified Public Accountants & Consultants
P.O. Box 2158
Dillon, CO 80435




January 10, 2001



JNS Marketing, Inc.
10200 W. 44th Ave., Suite 400
Wheat Ridge, CO, 80033

Dear Mr. Littman:

At the request of  JNS Marketing, Inc., we are representing as follows:

1. James Scheifley & Associates,  PC resigned as auditor  effective  January 10,
2001.

2. James Scheifley & Associates,  PC was requested to resign,  so that the Board
could appoint Michael Johnson & Co. as auditors.

3.  In   connection   with  the  audit  of  the  most  recent  fiscal  year,  no
disagreement(s)  exist with any former  accountant or the current  accountant on
any  matter  of  accounting,   principles  or  practices,   financial  statement
disclosure,  or  auditing  scope or  procedure,  which  disagreement(s),  if not
resolved to the  satisfaction of the former  accountant would have caused him to
make   reference  in   connection   with  his  report  to  the  subject  of  the
disagreement(s).

4. The audit  report by James  Scheifley &  Associates,  P.C. for the year ended
September 30, 1999,  contained an opinion which included a paragraph  discussing
uncertainties  related to  continuation  of the  Registrant as a going  concern.
Otherwise,  the audit report by James Scheifley & Associates,  P.C. for the year
ended  September  30, 1999 did not contain an adverse  opinion or  disclaimer of
opinion,  nor was it qualified or modified as to  uncertainty,  audit scope,  or
accounting principles.

Sincerely,

/s/ James Scheifley
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James Scheifley & Associates, PC, CPA