First Colombia Gold (FCGD) 8-K Changes in Registrant's Certifying Accountant

JAMES STAFFORD

James Stafford, Inc.

Chartered Accountants

Suite 350 – 1111 Melville Street

Vancouver, British Columbia

Canada V6E 3V6

Telephone +1 604 669 0711

Facsimile +1 604 669 0754

www.JamesStafford.ca

9 January 2014

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Dear Sirs:

We have read the statements, included under Item 4.01 of the Form 8-K of First Colombia Gold Corp. (the “Company”) dated 9 January 2014, regarding our resignation as the Company’s independent registered public accounting firm. We agree with such statements made regarding our firm.

Yours truly,

/s/   James Stafford                                               

       James Stafford

       Chartered Accountants