L.L. Bradford & Company, LLC
3441 South Eastern Avenue
Las Vegas, Nevada 89109
(702) 735-5030
May 22, 2007
U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Legacy Mining Ltd.
Dear Sir/Madame:
As independent registered public accountants, we hereby consent to the use in Amendment No. 4 to this Registration Statement on Form SB-2 of our report dated May 18, 2007, relating to the financial statements of Legacy Mining Ltd.
Sincerely,
/s/ L.L. Bradford & Company, LLC
L.L. Bradford & Company, LLC