Saf T Lok Inc Watch

from 8-K/A 1 page <page> Saf T Lok Incorporated Exhibit 01.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C., 20549 March 6, 2002 Dear Sir/Madam, We Have Read the Five Paragraphs of Item 4 Included in the Form 8-Ka Dated March 6, 2002, of Saf T Lok Incorporated to Be Filed With the Securities and Exchange Commission and Are in Agreement With the Statements Contained Therein. Very Truly Yours, /S/ Goldberg Wagner & Jacobs Llp Copy To: John F. Hornbostel, Jr

from 8-K 1 page <page> Exhibit 1.1 [Letterhead of Goldberg Wagner & Jacobs Llp] February 19, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C., 20549 Dear Sir/Madam, We Have Read the Five Paragraphs of Item 4 Included in the Form 8-K Dated February 19, 2002, of Saf T Lok Incorporated to Be Filed With the Securities and Exchange Commission and Are in Agreement With the Statements Contained Therein. Very Truly Yours, /S/ Goldberg Wagner & Jacobs Llp Copy To: John F. Hornbostel, Jr