Exhibit 16.1 |
June 11, 2002 |
Securities and Exchange Commission |
450 Fifth Street, N.W. |
Washington, D.C. 20549 |
RE: | Castleguard Energy, Inc. |
Commission File No. 0-5525 | |
We were previously the principal accountant for Castleguard Energy, Inc. ("Castleguard") and we reported on the financial statements of Castleguard as of and for the years ended December 31, 2001 and 2000. On June 5, 2002, we resigned as principal accountant. We have read Castleguard Energy, Inc.'s statements included under Item 4 of its Form 8-K/A dated June 11, 2002 and we agree with such statements. | |
Yours very truly, | |
JACKSON & RHODES, P.C. | |