DRESLIN FINANCIAL SERVICES

                                 March 27, 2004

Mr.  William  G.  Forhan,  President
Invicta  Group,  Inc.
9553 Harding Avenue
Miami Beach, Florida 33154

Dear Mr. Forhan:

Significant  information  that  just recently became available to us resulted in
our  inability  to  conclude  our  examination of the accounts of the Company by
March  30,  2004.  We  expect  that  this  examination can be concluded within a
period  of  one  week.

If  I  can  provide  any  additional  information,  please  let  me  know.

Very  truly  yours,


DRESLIN FINANCIAL SERVICES


/s/ David G. Dreslin
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David G. Dreslin
Seminole, Florida