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                                                                   Exhibit 10.61


                                LETTER AGREEMENT

                                    BETWEEN;

SHERIDAN WESTGARDE, a resident of 744 Mobley Road, Tappen, BC., Canada.,

                                      AND,

AQUATIC CELLULOSE INTERNATIONAL CORP, a Nevada Corporation in good standing and
publicly traded on the Pink Sheet trading exchange.



I Sheridan Westgarde agree to accept the amount of ONE MILLION THREE HUNDRED
FIFTY THOUSAND (1,350,000) Series A Convertible Preferred shares as settlement
of the Aquatic Cellulose International Corp obligation to make me a twenty seven
percent stake holder in the Company's issued and outstanding shares. I
acknowledge the value of these shares has been calculated using the April 20,
2007, market price of $0.022 and that further dilution of the Company's common
stock that will occur as a result of the conversion of the Series A Convertible
Preferred Stock will likely result in a corresponding reduction in the market
price of the stock.

I recognize that my Series A Convertible Preferred shares will bear all the
rights and privileges as set forth in the Certificate of Designation filed with
the Nevada Secretary of State and included as "Exhibit A" to this letter
agreement.


IN WITNESS WHEREOF, THIS AGREEMENT SHALL BE EFFECTIVE AS OF April 20, 2007.

EXECUTED THIS _20 DAY OF APRIL, 2007.


AQUATIC CELLULOSE                         SHERIDAN WESTGARDE
INTERNATIONAL CORP
                                          /S/ Sheridan Westgarde
/S/ Sheridan Westgarde                   -----------------------
-----------------------                  Sheridan Westgarde
Sheridan B. Westgarde, CEO

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                                LETTER AGREEMENT

                                    BETWEEN;

SHERIDAN WESTGARDE, a resident of 744 Mobley Road, Tappen, BC., Canada.,

                                      AND,

AQUATIC CELLULOSE INTERNATIONAL CORP, a Nevada Corporation in good standing and
publicly traded on the Pink Sheet trading exchange.


I Sheridan Westgarde agree to accept the amount of FOUR HUNDRED FORTY SIX
THOUSAND THREE HUNDRED FORTY NINE (446,349) Series A Convertible Preferred
shares as settlement of the Aquatic Cellulose International Corp obligations
owed to me for consulting and stock loaned to the Company, as recorded in the
Company's accounts in Amounts Due Related Parties, as of March 31, 2007. I
acknowledge the value of these shares has been calculated based on the April 20,
2007, market price of $0.022 in accord with the following formula;

         - ADRP - ($184,308 / $0.0068 [69.23% discount to the April 20, 2007
         market price of $0.022]) / 61 = 446,349

I acknowledge that further dilution of the Company's common stock that will
occur as a result of the conversion of the Series A Convertible Preferred Stock
will likely result in a corresponding reduction in the market price of the
stock.

I recognize that my Series A Convertible Preferred shares will bear all the
rights and privileges as set forth in the Certificate of Designation filed with
the Nevada Secretary of State and included as "Exhibit A" to this letter
agreement.


IN WITNESS WHEREOF, THIS AGREEMENT SHALL BE EFFECTIVE AS OF April 20, 2007.

EXECUTED THIS 20_ DAY OF APRIL, 2007.

AQUATIC CELLULOSE                         SHERIDAN WESTGARDE
INTERNATIONAL CORP
                                          /S/ Sheridan Westgarde
/S/ Sheridan Westgarde                   -----------------------
-----------------------                  Sheridan Westgarde
Sheridan B. Westgarde, CEO