EXHIBIT 16.1

                      LETTER FROM BECKSTEAD AND WATTS, LLP









BECKSTEAD AND WATTS, LLP
CERTIFIED PUBLIC ACCOUNTANTS
                                                          3340 Wynn Road, Ste. B
                                                             Las Vegas, NV 89102
                                                                    702.257.1984
                                                                702.362.0540 fax




October 30, 2003

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Beckstead and Watts,  LLP was  previously  principal  accountant for
Wilmington Rexford, Inc. (the "COMPANY"). We did not provide a report for either
of the Company's last two fiscal years ended September 30, 2003.

We were notified on October 30, 2003,  that we were being  replaced as principal
accountants.  We then  notified  the  Company  on  October  30,  2003  that  our
client-auditor relationship had ceased.

We have read the  Company's  statements  included  under  Item 4 of its Form 8-K
dated October 30, 2003,  and we agree with such  statements,  except that we are
not in a position to agree or disagree  with the  Company's  statement  that the
change was  approved by the Board of Directors or that De Joya & Company was not
engaged  regarding any matter  requiring  disclosure  under Regulation S-K, Item
304(a)(2).

Very truly yours,

/s/ BECKSTEAD AND WATTS, LLP

Beckstead and Watts, LLP