EX-1.0
from 8-K
1 page
March 16, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Re: Napoli Enterprises, Inc. Gentlemen: I Have Read the Statements That Napoli Enterprise, Inc. Has Made in Its Form 8-K Dated March 16, 2004 Regarding Changes in the Registrant's Certifying Accounts. I Agree With the Statements Made Therein. Very Truly Yours, /S/ Miller and McCollom Miller and McCollom, Cpas
12/34/56
