EXHIBIT 16.1
MASSELLA RUBENSTEIN LLP
Certified Public Accountants
January 2, 2003
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
We have read Item 4 of Form 8-K dated January 2, 2003 of Rocky Mountain Energy Corporation and are in agreement with the statements contained therein.
Very truly your,
/s/ Massella Rubenstein LLP
MASSELLA RUBENSTEIN LLP
375 North Broadway, Suite 103, Jericho, NY 11753 - Tel: 516-937-7800 - Fax: 516-937-7803
Members of the SEC Practice Section of the American Institute of Certified Public Accountants - New York State Society of Certified Public Accountants
