Exhibit 16.1
                                  ------------



Securities and Exchange Commission
Washington, D.C.  20549


     Re:  JNS Marketing, Inc.


     We have read Item 4 of Form 8-K/A dated May 17,  1999,  and do not disagree
with it, except for Item 4(1), of which we have no knowledge.







                                                   Levine Hughes & Mithuen, Inc.
                                                             Englewood, Colorado
                                                                    May 17, 1998