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EXHIBIT 99.1
W. ALAN JORGENSEN
Certified Public Accountant
720 Third Avenue, Suite 1910, Seattle, WA 98104
206-521-0403 Fax 425-889-2334
December 13, 2000
Mr. Thomas Gillespie, CEO
Aqua Vie Beverage Corporation
P.O. Box 6759
333 South Main Street
Ketchum, ID 83340-6759 VIA FACSIMILE 208-622-8829
Dear Mr. Gillespie:
This is to confirm that the client-auditor relationship between Aqua Vie
Beverage Corporation (Commission File 000-24801) and W. Alan Jorgensen, CPA has
ceased.
With respect to Item 304 of Regulation SB you are advised that my opinion
on the Company's financial statements have been modified with a "going concern
qualification", having to do with uncertainties about the ability of the
Company to continue as a going concern. Also, there have been no disagreements
that were not resolved on any matter of accounting principles or practices,
financial statement disclosures, or auditing scope or procedure.
Sincerely,
/s/ W. ALAN JORGENSEN
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W. Alan Jorgensen
Copy: Office of the Chief Accountant
Via Fax 202-942-9656
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
