MSTG SOLUTIONS

          3111 NORTH TUSTIN STREET, SUITE 280, ORANGE, CALIFORNIA 92865
                Telephone: 714-279-2980 Facsimile: 714-282-0035
              E-Mail: repsupport@mstgs.com  Website: www.mstgs.com
                      --------------------           -------------

September 15, 2003

Mendoza Berger & Company, L.L.P.
5500 Trabuco Road, Suite 150
Irvine, CA 92620

We are providing this letter in connection with your review of the balance sheet
of MSTG  Solutions,  Inc.  as of April 30, 2003 and the  related  statements  of
operations  and  stockholders'  equity for the three and nine  months then ended
April 30,  2003 and 2002,  and the  statement  of cash  flows for the nine month
period  then  ended  for  the  purpose  of  determining   whether  any  material
modifications  should  be made to the  interim  financial  statements  for it to
conform with accounting  principles  generally  accepted in the United States of
America.  We confirm that we are  responsible  for the fair  presentation of the
interim financial  statements in conformity with generally  accepted  accounting
principles.

Certain representations in this letter are described as being limited to matters
that are material.  Items are considered  material,  regardless of size, if they
involve an omission or misstatement of accounting information that, in the light
of  surrounding  circumstances,  makes  it  probable  that  the  judgment  of  a
reasonable  person relying on the information  would be changed or influenced by
the omission or misstatement.

We confirm,  to the best of our knowledge  and belief,  as of April 30, 2003 and
2002 the following representations made to you during your review.

     1.   The interim financial  statements referred to above have been prepared
          and  presented  in  conformity  with  generally  accepted   accounting
          principles applicable to interim financial statements.

     2.   We have made available to you:

          a.   All financial records and related data.

          b.   All  minutes  of the  meetings  of  stockholders,  directors  and
               committees  of  directors,  or  summaries  of  actions  of recent
               meetings  for  which  minutes  have  not yet been  prepared.  All
               significant  board and  committee  actions  are  included  in the
               summaries.

     3.   There have been no communications  from regulatory agencies concerning
          noncompliance  with or deficiencies in financial  reporting  practices
          except for the comment  letter  received from SEC regarding  Form SB-2
          filing.

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                                 MSTG SOLUTIONS

          3111 NORTH TUSTIN STREET, SUITE 280, ORANGE, CALIFORNIA 92865
                Telephone: 714-279-2980 Facsimile: 714-282-0035
              E-Mail: repsupport@mstgs.com  Website: www.mstgs.com
                      --------------------           -------------

     4.   There  are no  material  transactions  that  have  not  been  properly
          recorded in the accounting  records  underlying the interim  financial
          information.

     5.   There are no significant deficiencies,  including material weaknesses,
          in the design or operation of internal  controls which could adversely
          affect the company's ability to record, process,  summarize and report
          interim financial data.

     6.   We acknowledge our responsibility for the design and implementation of
          programs and controls to prevent and detect fraud.

     7.   We have no  knowledge of any fraud or suspected  fraud  affecting  the
          company involving:

          a.   Management

          b.   Employees who have significant roles in internal control; or

          c.   Other where the fraud could have a material effect on the interim
               financial information

     8.   We have no knowledge of any  allegations  of fraud or suspected  fraud
          affecting  the  company  in  communications  from  employees,   former
          employees, analysts, regulators, short sellers or others.

     9.   The company has no plans or intentions that may materially  affect the
          carrying value or classification of assets and liabilities.

     10.  The following have been properly  recorded or disclosed in the interim
          financial information:

          a.   Related-party  transactions,  including sales, purchases,  loans,
               transfers,  leasing  arrangements,  and  guarantees,  and amounts
               receivable from or payable to related parties.

          b.   Guarantees,  whether written or oral,  under which the company is
               contingently liable.

          c.   Significant  estimates  and  material   concentrations  known  to
               management  that are required to be disclosed in accordance  with
               the AICPA's  Statement of Position  94-6,  Disclosure  of Certain
               Significant Risks and Uncertainties.

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<PAGE>

                                 MSTG SOLUTIONS

          3111 NORTH TUSTIN STREET, SUITE 280, ORANGE, CALIFORNIA 92865
                Telephone: 714-279-2980 Facsimile: 714-282-0035
              E-Mail: repsupport@mstgs.com  Website: www.mstgs.com
                      --------------------           -------------

     11.  There are no:

          a.   Violations or possible  violations of laws or  regulations  whose
               effects  should be  considered  for  disclosures  in the  interim
               financial  information  or  as  a  basis  for  recording  a  loss
               contingency.

          b.   Unasserted  claims or assessments  that are probable of assertion
               and must be disclosed in  accordance  with  Financial  Accounting
               Standards   Board  (FASB)   Statement  No.  5,   Accounting   for
               Contingencies.

          c.   Other liabilities or gain or loss contingencies that are required
               to be accrued or disclosed by FASB Statement No. 5.

     12.  The company has satisfactory  title to all owned assets, and there are
          no  liens or  encumbrances  on such  assets;  nor has any  asset  been
          pledged as collateral.

     13.  The company has complied  with all aspects of  contractual  agreements
          that would have a material  effect on the financial  statements in the
          event of noncompliance.

To the best of our knowledge and belief,  no events have occurred  subsequent to
the balance  sheets dates and through the date of this letter that would require
adjustment to or disclosure in the afore-mentioned financial statements.

/s/ Gil Kim                              /s/ Judy Kim
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President                                Secretary

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