<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>doc2.txt
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
                                                                    EXHIBIT 16.1

                                  June 15, 2005

     Securities and Exchange Commission
     450 Fifth Street, N.W.
     Washington, D.C. 20549

     Re:    Safe Travel Care, Inc.

      We  have  read  the  statements  that we understand Safe Travel Care, Inc.
included  Item  4 of the Form 8-K/A amended report it filed regarding the recent
change  of  auditors.  We agree with such statements made regarding our firm. We
have  no  basis  to  agree  or disagree with other statements made under Item 4.

                                                 Very truly yours,

                                                 Andrew M. Smith CPA

                                                 Long Beach, CA


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</TEXT>
</DOCUMENT>