EXHIBIT 16.1


Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C.  20549


Ladies and Gentlemen:

         We have read NuWay Medical, Inc.'s statements included under Item 4.01
of its Current Report on Form 8-K dated September 9, 2004, and we agree with
such statements, except we are not in a position to agree or disagree with the
Company's statements made in the last sentence of the first paragraph and the
first sentence of the second paragraph under Item 4.01.



                                                    /s/ HASKELL & WHITE LLP

Irvine, California
September 10, 2004