NELX INC
8-K, EX-16.1, 2000-08-28
DRILLING OIL & GAS WELLS
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MICHAEL JOHNSON & CO., LLC
Certified Public Accountants & Consultants
9175 E. Kenyon Avenue, #100
Denver, CO  80237
Telephone 303/796-0099
Fax 303/796-0137


August 22, 2000



Mr. Charles Stout, President
NELX, Inc.
10525 W. 23rd Place
Lakewood, CO 80215

Dear Mr. Stout:

This is to confirm  that the  client-auditor  relationship  between  Nelx,  Inc.
(commission File Number 0-21210) and Michael Johnson & Co., LLC has ceased.

Sincerely,


/s/ Michael Johnson, President

MICHAEL JOHNSON & CO., LLC




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