SUITE 1850
1066 WEST HASTINGS STREET
VANCOUVER, BC V6E 3X2
![[exhibit999002.gif]](https://capedge.com/proxy/6-K/0001273511-10-000128/exhibit999002.gif)
T: 604.683.3850
ACAL GROUP
F: 604.688.8479
CHARTERED ACCOUNTANTS
PCAOB & CPAB Registrant
October 26, 2009
BCSecurities Commission
701 West Georgia Street
P.O. Box 10142, Pacific Centre
Vancouver, B.C. V7Y1L2
-and -
Alberta Securities Commission
4th Floor, 300 5th Avenue SW
Calgary, AB T2P 3C4
-and -
Ontario Securities Commission
20 Queen Street West, Suite 1903
Toronto, ON M5H 3S8
Dear Sirs:
Re: Arris ResourcesInc. (the “Company”)
Please be advised that, in connection with National Instrument 51-102, we hereby notify you that we have
read the Company’s Notice of Change of Auditor dated October 26, 2009 (the “Notice”) and, based on
our knowledge at this time, are in agreement with the statements contained in the Notice.
We understand that the Notice, this letter and a letter from the former auditor will be disclosed in the
Information Circular to be mailed to all shareholders ofthe Company for the Company's next annual general
meeting at which action isto be taken concerningthe appointment of auditors.
Yours truly,
ACAL Group, Chartered Accountants
Per:
“Anthony C.C. Chan”
Authorized Signatory
Cc. Arris Resources Inc.