March 12, 2004



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Ladies and Gentlemen:

We have read the statements of First  Deltavision,  Inc.  pertaining to our firm
included  under  Item 4 of Form  8-K/A  dated  March 1, 2004 and agree with such
statements  as they  pertain to our firm.  We have no basis to agree or disagree
with other statements of the registrant contained therein.

Sincerely,

/s/ Pritchett, Siler & Hardy, P.C.
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PRITCHETT, SILER & HARDY, P.C.