Bierwolf, Nilson & Associates
A Partnership of Certified Public Accountants
Professional ▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇ J. Bierwolf, CPA
Corporations Salt Lake City, Utah 84115 ▇▇▇▇ ▇▇▇▇▇▇, CPA
___________________________________________________________________________
February 16, 2004
Securities and Exchange Commission
Washington, DC 20549
Re: Cygni Investments, Inc.
Gentlemen:
We have read Item 4 "CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS"
contained in Cygni Investments Inc.'s 8-K and are in agreement with the
statements contained therein, as they relate to our firm.
Very truly yours,
/S/ ▇▇▇▇▇▇▇▇, ▇▇▇▇▇▇ & Associates
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Bierwolf, Nilson & Associates
Salt Lake City, Utah
