Astir, Inc.
                                                                October 10, 2003
                                                                     Page 3 of 3






March  3,  2004

Douglas  J.  Hanson
Astir,  Inc.
1855  East  Valley  Parkway  Suite  211E
Escondido,  CA  92027

Dear  Doug:

This  letter  is to confirm our understanding of the terms and objectives of our
engagement  and  the  nature  and  limitations  of the services we will provide.

We  will  review the balance sheets of Astir, Inc., as of September 30, 2003 and
2002,  and  the related statements of operations and accumulated deficit for the
three  and  nine months ended September 30, 2003 and 2002, and from inception to
September  30, 2003, and the statements of cash flows for the three months ended
September  30,  2003 and 2002, and from inception to September 30, 2003, and the
statement  of  changes  in stockholders' equity from September 21, 1993 (date of
inception)  to September 30, 2003 in accordance with Statements on Standards for
Accounting  and  Review  Services  issued by the American Institute of Certified
Public  Accountants.  Our  review will consist primarily of inquiries of company
personnel  and  analytical  procedures  applied  to  financial data, and we will
require  a representation letter from management.  A review does not contemplate
obtaining  an  understanding  of the internal control or assessing control risk,
tests  of  accounting  records  and  responses  to  inquiries  by  obtaining
corroborating  evidential  matter,  and  certain  other  procedures  ordinarily
performed  during  an  audit.  Thus, a review does not provide assurance that we
will  become  aware  of  all  significant  matters that would be disclosed in an
audit.  Our  engagement  cannot  be  relied  upon  to disclose errors, fraud, or
illegal acts that may exist.  In addition, we have no responsibility to identify
and communicate significant deficiencies or material weaknesses in your internal
control  as part of this engagement.  However, at your request, we can provide a
separate  service  for  that  purpose.  We  will  not  perform  an audit of such
financial  statements,  the  objective  of which is the expression of an opinion
regarding  the  financial statements taken as a whole, and, accordingly, we will
not  express  such  an  opinion  on  them.

Our report on the financial statements is presently expected to read as follows:

We have reviewed the accompanying balance sheets of Astir, Inc., as of September
30,  2003 and 2002, the related statements of operations and accumulated deficit
for  the  three  and  nine months then ended and from inception to September 30,
2003,  and the statements of cash flows for the three months ended September 30,
2003  and  2002, and the statement of stockholders' equity from February 9, 2000
(date  of  inception)  to  September  30,  2003 in accordance with Statements on
Standards for Accounting and Review Services issued by the American Institute of
Certified  Public  Accountants.  All  information  included  in  these financial
statements  is  the  representation  of  the  management  of  Astir,  Inc.

A  review  consists principally of inquiries of Company personnel and analytical
procedures applied to financial data.  It is substantially less in scope than an
audit in accordance with generally accepted auditing standards, the objective of
which  is  the expression of an opinion regarding the financial statements taken
as  a  whole.  Accordingly,  we  do  not  express  such  an  opinion.

Based  on our review, we are not aware of any material modifications that should
be  made  to  the  accompanying  financial statements in order for them to be in
conformity  with  generally  accepted  accounting  principles.

If,  for  any  reason,  we  are  unable to complete our review of your financial
statements,  we  will  not issue a report on such statements as a result of this
engagement.

Our  fees  will  be based on actual hours incurred at our firm's standard hourly
rates  as  listed  in  Exhibit  A.  In  addition, we will bill all out of pocket
expenses,  including  the  IRS  mileage  rate  for  travel  in  relation  to our
engagement.  We  will  bill what we incurred through the date of the invoice and
our  invoices  will be sent twice a month if a balance is due.  All amounts owed
through  that  month  are  payable  when the invoice is received.  Payments will
continue  until  all  invoices are paid.  Interest computed at the rate of 2.0%,
compounded monthly, (or Nevada's highest statutory rate) will be charged for all
invoices  not  RECEIVED within 15 days.  If bills are not paid within 15 days of
issuance  Chavez & Koch, CPA's will not be responsible for timely filings of any
documents  the firm has been engaged to complete.  You understand and agree that
you  will  be  personally  liable  for  any  amounts the corporation cannot pay.

The  Firm's  maximum  liability  relating to services rendered under this letter
(regardless  of  form  of  action, whether in contract, negligence or otherwise)
shall be limited to the charges paid to The Firm for the portion of its services
or  work  products  giving  rise to liability.  In no event shall Chavez & Koch,
CPA's  be liable for consequential, special, incidental or punitive loss, damage
or  expenses  (including  without  limitation,  lost profits, opportunity costs,
etc.),  even  if  it  has  been  advised  of  their  possible  existence.

The  Company  and  its  owners  shall indemnify and hold harmless Chavez & Koch,
CPA's  and  his  personnel  from  and against any claims, liabilities, costs and
expenses  (including,  without  limitation,  attorney's fees and the time of The
Firm's  personnel  involved) brought against, paid or incurred by Chavez & Koch,
CPA's  at  any  time  and  in  any  way arising out of or relating to The Firm's
services  under  this  letter,  except  to the extent finally determined to have
resulted from the gross negligence or willful misconduct of Chavez & Koch, CPA's
or  it's  personnel.

The  laws  of  the  State  of  Nevada  shall  govern  this  agreement.

The  three  previous provisions shall survive the termination of this agreement.

Thank  you  for  this  opportunity  to  serve  you  again.

If  the foregoing is in accordance with your understanding, please sign the copy
of  this  letter  in  the  space  provided  and  return  it  to  us.

Sincerely,
Chavez  &  Koch,  CPA's




Tim  Koch,  CPA
Shareholder

Acknowledged:
Astir,  Inc.



_______________________________     _______________________________
-------------------------------     -------------------------------
Douglas  J.  Hanson               Date

EXHIBIT  A  --  FEES

$100-120     Per  Hour  -  Staff Time - Tax, Accounting and Attestation Services
$120-140     Per  Hour  -  Senior  Time
$140-160     Per  Hour  -  Manager  Time
$160-200     Per  Hour  -  Shareholder  Time
$200-300     Per  Hour  -  Litigation  Services  and IRS Audits Services and IRS
Audits