JUPITER MARINE INTERNATIONAL HOLDINGS INC/FL
8-K, EX-1, 2000-09-13
SHIP & BOAT BUILDING & REPAIRING
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September 12, 2000

Securities and Exchange Commission
450 Fifth Street, N. W.
Washington, D.C. 20549

Dear Sirs:

We have read Item 4 of Jupiter Marine International Holding, Inc.'s Form 8-K,
and are in agreement with the statements contained therein. We have no basis to
disagree with other statements of the registrant contained therein.

Sincerely,



Keefe, McCullough & Co., LLP



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