Galaxy Next Generation Inc Watch

from 8-K ~20 pages Agreement and Plan of Reorganization

from 8-K/A 1 page October 18, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Ladies and Gentlemen: We Have Read the Statements of Fullcircle Registry, Inc. (Formerly Excel Publishing, Inc.) Pertaining to Our Firm Included Under Item 4 of Form 8-K/a Dated October 18, 2002 and Agree With Such Statements as They Pertain to Our Firm. We Have No Basis to Agree or Disagree With Other Statements of the Registrant Contained Therein. Sincerely, /S/ Pritchett, Siler & Hardy, P.C. - Pritchett, Siler & Hardy, P.C