Exhibit 16.1
May 20, 2009
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re: Lexon Technologies, Inc.
Commission File No. 0-24721
Dear Sirs/Madams:
This letter is delivered by Kim & Lee Corporation in connection with the filing by Lexon Technologies, Inc. with the Securities and Exchange Commission of a Current Report on Form 8-K/A dated May 20, 2009.
We have reviewed the contents of Item 4.01 of such Current Report on Form 8-K/A and agree with the statements contained therein.
Yours truly,
/s/ Kim & Lee Corp.
Kim & Lee Corporation