(DELOITTE & TOUCHE LETTERHEAD)

July 13, 2000


Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C.  20549


Dear Sirs/Madam:

We have read and agree with the comments in Item 4 of Form 8-K of Lahaina
Acquisitions, Inc. (the "Company") dated July 13, 2000 related to the cessation
of the auditor-client relationship between the Company and Deloitte & Touche
LLP. We have no basis to agree or disagree with the comments made by the Company
related to its engagement of nor its consultations with BDO Siedman LLP.

Yours truly,


Deloitte & Touche LLP