Exhibit 16.1




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C.  20549

Commissioners:

I have read the statements made by  Visions-In-Glass,  Inc.,  which I understand
will be filed with the  Commission,  pursuant  to Item 4 of Form 8-K, as part of
the  Company's  Form 8-K report dated May 6, 2003.  I agree with the  statements
concerning my Firm in such Form 8-K.

Very truly yours,



 /s/ Armando C. Ibarra
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Armando C. Ibarra