EXHIBIT 99.1




                              Baum & Company, P.A.
                        1515 University Drive, Suite 209
                             Coral Springs, FL 33071





Louis H. Elwell, III
Bio-Solutions International, Inc.
1161 James Street
Hattiesburg, MS 39401


Dear Mr.  Elwell:

Due to the timing of the closing of the Company's accounting records, we will be
unable to  complete  our  review of the  consolidated  financial  statements  of
Bio-Solutions  International,  Inc. as of and for the quarter ended December 31,
2003 without unreasonable effort or expense to the Company.







/s/ Joel Baum
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Baum & Company, P.A.
February 17, 2004