BREK Energy (BREK) 8-K/A 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

March 13, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Re: Brek Energy Corporation

Gentlemen,

We have read the statements made by Brek Energy Corporation, pursuant to Item 4.01 of Form 8-K, as part of the amended Form 8-K/A of Brek Energy Corporation which was filed on March 3, 2006. We agree with the statements concerning our Firm in such Form 8-K/A.

Sincerely,

/s/ Hall & Company

Hall & Company