Quintanilla
                                                       Accountancy Corporation
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American Institute of Certified Public Accountants
California Society of Certified Public Accountants



                                                     November 11, 2002


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

Re:      Global Yacht Services, Inc.


         I have read the statements that I understand Global Yacht Services,
Inc. will include under Item 4 of the Form 8-K report it will file regarding the
recent change of auditors. I agree with such statements made regarding my firm.
I have no basis to agree or disagree with other statements made under Item 4.

                                             Best regards,


                                             /s/ Quintanilla
                                             Quintanilla Accountancy Corporation