Peregrine Industries (PGID) 8-K/A Changes in Registrant's Certifying Accountant

Exhibit 16.1

Michael F. Cronin, CPA

687 Lee Road, Ste 210
Rochester, NY 14606 407-754-7027
email mikeccpa@aol.com 1574 Eagle Nest Circle
Winter Springs, FL 32708

October 4, 2010

Securities & Exchange Commission
100 F Street NE, Mail Stop 6010
Washington, DC 20549

Dear Sir/Madam:

Peregrine Industries, Inc. (the “Company”) has made available to me a copy of its Current Report on Form 8-K/A, dated September 24, 2010 in which it provides information pursuant to item 4.01 with regard to “Changes in Registrant’s Certifying Account”.

I have reviewed the disclosure under Item 4.01 and agree with its statements concerning the scope and results of my engagement as the Company’s prior auditor.

Sincerely,

/s/ Michael F. Cronin
Michael F. Cronin

Certified Public Accountant

NY, FL