Exhibit 16.1


CORDOVANO AND HONECK, P.C.                        CERTIFIED PUBLIC ACCOUNTANTS
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                                                  201 STEELE STREET

                                                  SUITE 300

                                                  DENVER, COLORADO 80206
                                                  (303) 329-0220 PHONE
                                                  (303) 316-7493 FAX
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June 11, 2004

Securities and Exchange Commission

450 FIFTH STREET, NW
Washington, D.C. 20549


Re:  AGU Entertainment Corp. (formerly Lexington Barron Technologies, Inc.)


Ladies and Gentlemen:

We  were  previously  the  principal  accountants  for AGU  Entertainment  Corp.
(formerly Lexington Barron Technologies,  Inc.) and we reported on the financial
statements of AGU Entertainment  Corp. as of December 31, 2003 and 2002, and for
the years then ended. On June 8, 2004, our appointment as principal  accountants
was  terminated.  We have read the statements  made by AGU  Entertainment  Corp.
under Item 4 of its Amendment No. 2 to Form 8-K,  dated April 1, 2004 (the "Form
8-K/A"), and we agree with the statements concerning our firm in the Form 8-K/A.


Sincerely,


/s/ CORDOVANO AND HONECK, P.C.
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Cordovano and Honeck, P.C.