SELLERS & ANDERSEN, L.L.C.                        941 East 3300 South, Suite 202
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Certified Public Accountants and Business            Salt Lake City, Utah, 84106
        Consultants                                      Telephone  801-486-0096
Member SEC Practice Section of the AICPA                        Fax 801-486-0098





February  5,  2004


United  States  Securities  and  Exchange  Commission
Division  of  Corporate  Finance
450  Fifth  Street,  N.W.
Washington,  D.C.  20549


To  Whom  it  May  Concern:

We  have  read  Item  4  of  Form 8-K dated February 5, 2004 of Standard Capital
Corporation  and  are  in  agreement with the statements contained therein.   We
have  no  basis  to  agree  or  disagree with other statements of the registrant
contained  in  Form  8-K.


Yours  very  truly,

/s/     Sellers  &  Andersen,  L.L.C