BOB STEPHENS & ASSOCIATES, P.C.
2825 Wilcrest, Suite 408
Houston, Texas 77042
Phone 713-339-3388
Fax 713-339-2355
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the section entitled "Management's Discussion and Analysis of
Financial Condition and Results of Operations -Change in Certifying Accountant"
of PalmWorks, Inc.'s registration statement on Form S-1 and are in agreement
with the statements contained in the three paragraphs of that section. We have
no basis to agree or disagree with other statements of the registrant contained
therein.
Very truly yours,
/s/ Bob Stephens & Associates, P.C.
Houston, Texas
June 20, 2000
