Securities  and  Exchange  Commission
450  5th  Street  NW
Washington,  DC  20549

Ladies  and  Gentlemen:

We have been furnished with copies of Item 4 of Form 8-K requesting our response
for the event that occurred on June 15, 2004, which is to be filed by our former
client,  BlueTorch,  Inc.  on  or  around  June  21,  2004.  We  agree  with the
statements  made  in  response  to that item insofar as they relate to our Firm.

Very  truly  yours,

/s/  Stonefield  Josephson,  Inc.
Certified  Public  Accountants
Santa  Monica,  California