Securities and Exchange Commission | July 27, 2005 |
Washington, DC 20549
Dear Ladies and Gentlemen:
The firm of Bagell, Josephs, Levine & Company, L.L.C. was previously engaged to be the principal accountant for CMKM Diamonds, Inc. (the "Company"). We .did not provide a report for either of the Company's last two fiscal years, ended December 31, 2004 or 2003.
We notified the Company in a letter that we were terminating our engagement effective May 10, 2005.
we have read the Company's statements included under Item 4.01 of its Form 8-K dated July 12, 2005, and we agree with such statements, except that we are not in a position to agree or disagree with the Company's statement that the change was approved by the Board of Directors or that Beckstead and Watts, LLP was not engaged regarding any matter requiring disclosure under Regulation S-K, Item 304(a)(2).
Very truly yours,
/s/ Bagell, Joseph, Levine & Company, L.L.C.
Bagell, Joseph, Levine & Company, L.L.C.
Member of: American Institute of Certified Public Accountants (AICPA), SEC Practice Section of the AICPA (SECPS}
New Jersey Society of Certified Public Accountants, Pennsylvania Institute of Certified Public Accountants, Florida State Board of Accountancy.