S. W. HATFIELD, CPA
certified public accountants

Member:    Texas Society of Certified Public Accountants
           Press Club of Dallas

                                November 18, 2002



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

Gentlemen:

On November 18, 2002,  this Firm received a draft copy of a Form 8-K to be filed
by ProHealth  Medical  Technologies,  Inc.  (Company)  (SEC File  #2-90519,  CIK
#744452)   reporting  Item  4  -  Changes  in  Registrant's   Certifying  Public
Accountant.

We have no  disagreements  with  the  statements  made in the Form  8-K,  Item 4
disclosures.

Yours truly,

/s/ S. W. Hatfield, CPA

S. W. Hatfield, CPA