BREK Energy (BREK) 8-K Changes in Registrant.s Certifying Accountant

16140 SAND CANYON AVE., SUITE 100

IRVINE, CALIFORNIA 92618

HALL&COMPANYCertified Public Accountants, Inc.(949) 910-HALL (4255)

 TAX, FINANCIAL AND MANAGEMENT CONSULTING SERVICESFAX (949) 910-4256

February 23, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Brek Energy Corporation, which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Brek Energy Corporation dated February 24, 2006. We agree with the statements concerning our Firm in such Form 8-K.

Sincerely,

/s/ Hall & Company

Hall & Company