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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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