Accountant's Letter Regarding Change in Principal Accountant for Xtreme Companies, Inc.

Summary

This letter from Beckstead and Watts, LLP, a certified public accounting firm, is addressed to the Securities and Exchange Commission. It confirms that Beckstead and Watts, LLP was previously the principal accountant for Xtreme Companies, Inc., reporting on its financial statements for 2002 and reviewing statements through September 30, 2003, before being terminated on January 15, 2004. The firm agrees with the company's statements in its recent SEC filing, except for matters related to board approval and the engagement of a new accountant, on which it expresses no opinion.

EX-4.1 3 doc2.txt Exhibit 4.1 Beckstead and Watts, LLP - --------------------------- Certified Public Accountants 3340 Wynn Road, Ste. B Las Vegas, NV 89102 ###-###-#### January 22, 2004 Securities and Exchange Commission Washington D.C. 20549 Ladies and Gentlemen: The Firm Beckstead and Watts, LLP was previously accountant for Xtreme Companies, Inc. (the "Company"). We reported the financial statements of the Company for the fiscal year ended December 31, 2002, and reviewed the Company's financial statements through the interim period ended September 30, 2003. We were terminated as principal accountant of the Company effective January 15, 2004. We have read the Company's statements included under item 4 of its Form 8-K dated January 20, 2004, and we agree with such statements, except that we are not in a position to agree or disagree with the Company's statement that the change was approved by the Board of Directors or that Michael Johnson, LLP was not engaged regarding any matter requiring disclosure under Regulations S-K, item 304(a)(2). Very truly yours, /s/ Beckstead and Watts, LLP - -------------------------------- Becksteah and Watts, LLP