EXHIBIT 99.1

                      Exhibit to Current Report on Form 8-K

                     Letter of resignation by Marco Messina

     The following is the text of an email message received by the officers of
     the Registrant after the close of business on Friday, August 5, 2005:

     "Stan
     "since the Executive Committee (EC) of the Board of Bestnet was created
     several months ago, not a single meaningful piece of information was
     distributed to the directors outside the EC regarding BestNet and its
     management, which probably was the intent of creating the EC. Under the
     circumstances directors outside the EC cannot discharge their duties of due
     diligence and oversight. Whether this serves all shareholders well or
     whether benefits specific insiders is a matter that I suppose will be best
     addressed in another forum. Effective immediately I resign my membership in
     the Board of Directors and request that as a matter of full disclosure, the
     above text be cited verbatim in any announcement made regarding my
     resignation. "Regards "Marco Messina"

          Registrant's Response to the Aforesaid Letter of Resignation

     1.   Since the formation of the Executive Committee minutes of all of its
          meetings have been sent by email, as a matter of routine, to all
          members of the Board of Directors.

     2.   During that period of time, Mr. Messina made one request for
          information and that concerned the status of discussions relative to a
          proposed transaction in which he would have a pecuniary interest (in
          the nature of a finder's fee) upon its consummation. The requested
          information was furnished to him by the Registrant's Chief Executive
          Officer in a telephone conversation.

     3.   Three members of the Board of Directors were appointed to the
          Executive Committee; two were not. The Registrant's Bylaws provide
          that a special meeting of the Board of Directors may be called by two
          directors of the Registrant. No such action was ever taken by Mr.
          Messina and the other Director (who resigned on July 6, 2005) who was
          not a member of the Executive Committee or by any other Directors.