Exhibit 16.1
November 15, 2006
Mr. Tim Burroughs
President
TBX Resources, Inc.
3030 LBJ Freeway, Suite 1320
Dallas, TX 75234
President
TBX Resources, Inc.
3030 LBJ Freeway, Suite 1320
Dallas, TX 75234
Dear Mr. Burroughs:
This is to confirm that the client-auditor relationship between TBX Resources, Inc. (Commission File Number 0-30746) and Hein & Associates LLP, independent registered public accounting firm, has ceased.
Sincerely,
Hein & Associates LLP
cc: | PCAOB Letter File Office of the Chief Accountant Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549-7561 |