W. ALAN JORGENSEN, CPA
                          720 THIRD AVENUE, SUITE 1910
                                SEATTLE, WA 98104



                                 April 10, 2001




Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C.  20549

RE:      Aqua Vie Beverage Corporation File 000 24801

Dear Sir/Madam:

I have  read the  relevant  information  referring  to my firm in Item 4 of Form
8-K/A dated April, 2001, for Aqua Vie Beverage  Corporation to be filed with the
securities  and Exchange  Commission  and I am in agreement  with the statements
contained  therein,  except,  I  have  no  direct  information  to  confirm  the
engagement of Webster & Williams as new accounts and related  information  found
in paragraph (a)(2)(i).

                                            Sincerely,

                                            /s/  W. Alan Jorgensen, CPA
                                            ---------------------------
                                                 W. Alan Jorgensen, CPA