Exhibit 16.1


                                                           SF Partnership, LLP
                                                           Chartered Accountants




December 21, 2004


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

Gentlemen:

We have read the Section on "Changes in and  Disagreements  with  Accountants on
Accounting  and  Financial  Disclosure"  of  Amendment  No. 2 to Form SB-2 dated
December 21, 2004, of Friday Night Entertainment Corporation (the "Company") and
are in agreement with the statements  contained in paragraphs one through six of
that Section. We have no basis to agree or disagree with other statements of the
Company contained therein.




Respectfully yours,



/s/ SF Partnership, LLP
-----------------------
SF Partnership, LLP
Chartered Accountants