((LETTERHEAD))
Kish - Leake & Associates, P.C.
Certified Public Accountants
J.D. Kish, C.P.A., M.B.A. 7901 E. Belleview Ave., Suite 220
James D. Leake, C.P.A., M.T. Englewood, Colorado 80111
---------------------------- Telephone: (303) 779-5006
Arleen R. Brogan, C.P.A. Fax: (303) 779-5724
www.klacpa.com
August 21, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
We would like to inform you that we have read the revised disclosures provided
by Wallstreet Racing Stables, Inc.(Comm. file #0-23823) in its filing of form
8-K/A dated July 24, 2000 and that there are no disagreements regarding the
statements made under Item 4-Changes in Registrant's Certifying Accountant.
Sincerely,
/s/ Kish, Leake & Associates, P.C.
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Kish, Leake & Associates, P.C.
Englewood, Colorado
