from 8-K/A
1 page
<page> Exhibit 1 Feldman Sherb & Co., P.C. Certified Public Accountants April 5, 2002 Office of the Chief Accountant Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 Re: American Jewelry Corp. We Have Read the Statements That We Understand American Jewelry Corp. Will Include Under Item 4 of the Form 8-K Report It Will File Regarding the Recent Change of Auditors. We Agree With Such Statements Made Regarding Our Firm. We Have No Basis to Agree or Disagree With Other Statements Made Under Item 4. Sincerely, /S/ Feldman Sherb & Co., P.C. Feldman Sherb & Co., P.C
