Tannenbaum & Company, P.C. Certified Public Accountants November 18, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20540 Re: Great Expectations and Associates, Inc. Commission File No. 0001100397 Dear Commissioners: We have read the statements contained in Item 4 "Changes in Registrant's Certified Accountant" of the Form 8-K of Great Expectations and Associates, Inc. filed with the Securities and Exchange Commission on November 18, 2004 and agree with the statements contained therein. Very truly yours, /s/ Tannenbaum & Company, P.C. ------------------------------ Certified Public Accountants 4155 E. Jewell Ave o Suite 610 o Denver, Colorado 80222 o (303) 756-5216 o Fax (303) 756-7567 stevetann@aol.com