Exhibit 16.1
December 20, 2006
Securities and Exchange Commission
450 Fifth Street NW
Washington, DC
20549 USA
Dear Sirs:
RE: Heartland Oil and Gas Corp.
We have read Item 4.01 of the Form 8K dated December 18, 2006 of Heartland Oil and Gas Corp. and are in agreement with the statements contained in the Item 4.01.
Yours truly,
“Staley, Okada & Partners”
STALEY, OKADA & PARTNERS
Chartered Accountants
LV/tj