Exhibit 16.1
Williams & Webster, P.S.
Bank of America Financial Center
601 W. Riverside, Suite 1940
Spokane, WA 99201-0611
April 6, 2006
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: Trend Mining Company
Commission File Number (000-31159)
Dear Sirs:
We are in agreement with the statements made by the above registrant in its Form 8-K dated April 6, 2006
Our independent auditor’s report on the financial statements of Trend Mining Company for the period ended September 30, 2005 contained no adverse opinion or disclaimer of opinion, nor was it modified as to audit scope, accounting principles, or uncertainties other than the ability to continue as a going concern.
There were no disagreements with Trend Mining Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
Sincerely,
/s/ Willliams & Webster, P.S.
Williams & Webster, P.S.
Certified Public Accountants
Spokane, Washington
