Exhibit 16.1


Kelly & Company
Certified Public Accountants

December 10, 2003

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Re: Aegis Assessments, Inc.

We have read the statements that we understand Aegis Assessments, Inc. will
include under Item 4 of the Form 8-K report it will file regarding the recent
change of auditors. We agree with such statements made regarding our firm. We
have no basis to agree or disagree with other statements made under Item 4.

Yours truly,

/s/ Kelly & Company
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Kelly & Company