ADVANTAGE CAPITAL DEVELOPMENT CORP
<DOCUMENT>
<TYPE>EX-10.1
<SEQUENCE>2
<FILENAME>v07956ex-10_1.txt
<TEXT>
October 29, 2004

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

        Re:     Advantage Capital Development Corp.

Gentlemen:

We have read Item 4 included in the Form 8K dated November 8, 2004 of Advantage
Capital Development Corp. filed with the Securities and Exchange Commission and
agree with such statements.

Very truly yours,

RUSSELL & ATKINS, PLC

/s/ Russell & Atkins, PLC
-------------------------

</TEXT>
</DOCUMENT>
