EXHIBIT 16
February 20, 2009
Mr. Jacob Dustin
501 W Broadway
Suite 200
Idaho Falls, Idaho 83402
This is to confirm that the client-auditor relationship between Intrepid Technology & Resources, Inc. (Commission File No. 0001083742) and Jones Simkins, P.C. has ceased.
Yours truly,
JONES SIMKINS, P.C.