PACIFIC SANDS INC
8-K/A, EX-16, 2000-11-16
AIR-COND & WARM AIR HEATG EQUIP & COMM & INDL REFRIG EQUIP
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BRAD B. HAYNES                                                   9005 Burton Way
CERTIFIED PUBLIC ACCOUNTANT                       Los Angeles, California  90048
                                                              Tel (310) 273-7417
                                                              Fax (310) 285-0865


November 14, 2000

Securities Exchange Commission
450 5th Street NW
Washington, D.C. 20549

        Re: Pacific Sands, Inc. 10-SB

To Whom it may concern:

I have no disagreements with item 4 (Changes in Registrant's Accountant).

Yours truly,

/s/  Brad B. Haynes
Brad B. Haynes

BBH:di




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