EX-99 3 kik-10qntex99_092001.txt ACCOUTANTS LETTER EXHIBIT 99.1 Rogelio G. Castro Certified Public Accountant ======================================================== 463 West Fifth Street Telephone: (805) 486-5630 Oxnard, California Fax: (805) 487-7433 INDEPENDENT AUDITORS CONSENT November 14, 2001 KIK TECHNOLOGY INTERNATIONAL, INC. 590 Airport Road Oceanside, CA 92054 Gentlemen, We are unable to complete the financial statements of Kik Technology International, Inc., as of September 30, 2000 and for the quarter then ended in time for the Company's Form 10-QSB to be filed timely, as we just received the information to allow us to complete our part. Thank you. Very Truly Yours /s/ Rogelio G. Castro ----------------------------- Rogelio G. Castro Certified Public Accountant Oxnard, California