PACIFIC SANDS INC
8-K/A, EX-16, 2000-10-19
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


October 16, 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 the  above-indicated  registration  in  regard to
accounting principles or practice,  matters of disclosure,  or auditing scope of
procedure.

Yours truly,


/s/ Brad B. Haynes
Brad B. Haynes
BBH:di


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