Intellectual Technology Inc – ‘8-K’ for 6/16/04 – EX-16.1

On:  Wednesday, 6/16/04, at 8:35pm ET   ·   As of:  6/17/04   ·   For:  6/16/04   ·   Accession #:  1144204-4-8599   ·   File #:  0-29138

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         3     10K 
 2: EX-16.1     Letter re: Change in Certifying Accountant             1      7K 

EX-16.1   —   Letter re: Change in Certifying Accountant

                                               [COMISKEY & COMPANY LOGO OMITTED]

June 4, 2004                                                                    

Board of Directors                                                              
Intellectual Technology, Inc.                                                   
1040 Joshua Way                                                                 
Vista, California 92083                                                         

Re:   Resignation as Principal Independent Accountant                           

   In order to comply with the requirements of Section 203 of the Sarbanes
Oxley Act of 2002 with regard to audit partner rotation, we confirm that        
Comiskey & Company, P.C. ("Comiskey") has on this day resigned as principal     
independent accountant to Intellectual Technology, Inc. (the "Company")         
effective immediately.                                                          

 In this regard, we confirm that, during the Company's two most recent
fiscal years and any subsequent interim period preceding the resignation of     
Comiskey, there were no disagreements with Comiskey that were not resolved on   
any matter concerning accounting principles or practices, financial statement   
disclosure or auditing scope or procedure, which disagreements, if not resolved 
to the satisfaction of Comiskey, would have caused Comiskey to make reference to
the subject matter of the disagreements in connection with its reports.         
Comiskey, as the Company's principal independent accountant, did not provide an 
adverse opinion or disclaimer of opinion to the Company's financial statements, 
nor modify its opinion as to uncertainty, audit scope or accounting principles. 
During the Company's two most recent fiscal years, there have been no reportable
events.                                                                         

Very truly yours,                                                               

COMISKEY & COMPANY                                                              
PROFESSIONAL CORPORATION                                                        

By: /s/ Jennifer Maliar, C.P.A.                                                 
Jennifer Maliar, C.P.A.                                                 

cc:   Office of the Chief Accountant                                            
Securities and Exchange Commission                                  
Stop 9-5                                                            
Washington, D.C. 20549                                              
Via Fax: (202) 942-9656                                             

Certified Public Accountants & Consultants
789 Sherman Street   o   Suite 440   o   Denver, CO 80203   
(303) 830 2255  o  Fax (303) 830 0876  o  info@comiskey.com  o  www.comiskey.com

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed as of:		6/17/04		None on these Dates
Filed on / For Period End:		6/16/04
		6/4/04
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