EX-16 3 kik-8k_ex16acct.txt ACCOUNTANTS LETTER EXHIBIT 16.1 Horwath Gelfond Hochstadt Pangburn, P.C. Certified Public Accountants and Consultants A Member of Horwath International 1600 Broadway, Suite 2500 Denver, CO 80202-4925 USA Telephone (303) 831-5000 Telefax (303) 831-5032 March 6, 2003 United States Securities and Exchange Commission Washington, DC 20549 RE: KIK Technology International, Inc. Commission File No. 000-1109664 We have read the statements that we understand KIK Technology International, Inc. will include under Item 4(a) of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made under Item 4(a) regarding our firm. We have no basis to agree or disagree with other statements made under Item 4(b). Yours truly, /s/ Horwath Gelfond Hochstadt Pangburn, P.C. Horwath Gelfond Hochstadt Pangburn, P.C. cc: Mr. William Knooihuizen, President KIK Technology International, Inc. 590 Airport Road Oceanside, CA 92054