GOLDEN SOIL INC
8-K, EX-17.1, 2001-01-19
NON-OPERATING ESTABLISHMENTS
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                                  EXHIBIT 17.1
                                  ------------





December 29, 2001


Board of Directors
Golden Soil, Inc.


         Please be advised, that effective this date, I resign as an officer and
director of Golden Soil, Inc.


/s/ Xenios Xenopoulos
---------------------
Xenios Xenopoulos



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