letter

                                                                     Astir, Inc.

                                                                October 10, 2003

                                                                     Page 3 of 3

March  3,  2004

Douglas  J.  Hanson

Astir,  Inc.

1855  East  Valley  Parkway  Suite  211E

Escondido,  CA  92027

Dear  Doug:

This  letter  is to confirm our understanding of the terms and objectives of our

engagement  and  the  nature  and  limitations  of the services we will provide.

We  will  review the balance sheets of Astir, Inc., as of September 30, 2003 and

2002,  and  the related statements of operations and accumulated deficit for the

three  and  nine months ended September 30, 2003 and 2002, and from inception to

September  30, 2003, and the statements of cash flows for the three months ended

September  30,  2003 and 2002, and from inception to September 30, 2003, and the

statement  of  changes  in stockholders' equity from September 21, 1993 (date of

inception)  to September 30, 2003 in accordance with Statements on Standards for

Accounting  and  Review  Services  issued by the American Institute of Certified

Public  Accountants.  Our  review will consist primarily of inquiries of company

personnel  and  analytical  procedures  applied  to  financial data, and we will

require  a representation letter from management.  A review does not contemplate

obtaining  an  understanding  of the internal control or assessing control risk,

tests  of  accounting  records  and  responses  to  inquiries  by  obtaining

corroborating  evidential  matter,  and  certain  other  procedures  ordinarily

performed  during  an  audit.  Thus, a review does not provide assurance that we

will  become  aware  of  all  significant  matters that would be disclosed in an

audit.  Our  engagement  cannot  be  relied  upon  to disclose errors, fraud, or

illegal acts that may exist.  In addition, we have no responsibility to identify

and communicate significant deficiencies or material weaknesses in your internal

control  as part of this engagement.  However, at your request, we can provide a

separate  service  for  that  purpose.  We  will  not  perform  an audit of such

financial  statements,  the  objective  of which is the expression of an opinion

regarding  the  financial statements taken as a whole, and, accordingly, we will

not  express  such  an  opinion  on  them.

Our report