SmytheRatcliffe.com
7 floor, Marine Building
355 Burrard Street
Vancouver, B.C. V6C 2G8
G. Luedke

File: #lo6130

February 24,2003
SmytheRatcliffe
CHARTERED ACCOUNTANTS
facsimile: 604.688.4675
telephone: 604.687.1231

Lucky 1 Enterprises Inc.
1460-701 West Georgia
Vancouver, BC
V7Y 1C6

Dear Mr. Kalpakian
We wish to thank Lucky 1 Enterprises Inc. and
its who-owned subsidiary (the "Companies") for
informing us we have been appointed auditors of
the Companies commencing with the fiscal year
ending December 31, 2002. We are pleased to
receive this appointment, and look forward to
working with you for many years to come. We
consider it important to explain our duties
and functions as auditors at the inception of
our relationship with you.

We are required by statute to report to the
shareholders on the financial statements which
the management presents to the Annual General
Meeting of the Companies. To ascertain whether
or not the financial statements present a fair
view of the Companies' affairs, we must examine
the books of account and underlying records, make
enquiries of employees, obtain written confirmation
from bankers, debtors,creditors and 'others, and
physically examine certain assets such as inventories
and securities. A particularly important part of our
work includes an examination of the Companies' system
of internal control to the extent that an examination
is relevant to our audit report. Although our examination
might disclose fraud, error and illegal acts resulting
from violation of laws and regulations, it is not designed
with this intent as internal control is the responsibility
of management.

The services which we will perform include the preparation
of the corporate income tax returns. In addition, we would
be pleased, at the Companies' request to undertake any
otherfinancial work,including discussion with the tax
authorities,retail and federal sales tax advice, estate
planning, systems appraisals, management consulting,
interviewing prospective accounting staff and bookkeeping
assistance.

The liability of SmytheRatcliffe to the Companies for any
claim related to professional services provided pursuant to
this agreementin either contract, negligent misrepresentation
or tort, including the partners,officers or employees of the
firm is limited to the extent that such liability is covered
by professional errors and omissions insurance in effect from
time to time, including the deductible therein, which is
available to indemnify the chartered accountants at the time
the claim is made. Our fees will be determined on the basis
of hours spent on this engagement at standard individual
charge-out rates. Any disbursements we incur on your behalf
will be added to the billing.

A Member of PKFlnternational