Exhibit 16.1
CHAVEZ & KOCH | DAVID CHAVEZ, CPA | ||
DChavez@chavezandkoch.com | |||
BUSINESS CONSULTANTS | TIM KOCH, CPA | ||
TKoch@chavezandkoch.com | |||
CERTIFIED PUBLIC ACCOUNTANTS | MICHAEL J. MEHR, CPA | ||
Mmehr@chavezandkoch.com | |||
KIRK D. KAPLAN | |||
Kkaplan@chavezandkoch.com |
January 10, 2005
United States Securities and Exchange Commission
Washington, D.C. 20549
Dear Sir or Madam:
We have read Item 4 of Form 8-K dated May 28, 2004, of Ardent Mines Limited, and are in agreement with the statements which state that since we were engaged by the registrant on September 15, 2003 there were no disagreements between the Registrant and Chavez & Koch, CPA's on any matters of accounting principles and practices, financial disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Chavez & Koch would have caused Chavez & Koch to make reference to the matter in its reports on the Registrant's financial statements. Since September 15, 2003 there were no reportable events as described in Item 304(a)(1)(iv) of Regulation S-B.
We have no basis to agree or disagree with other statements of the registrant contained therein.
If you have any questions or need additional information, please call me at 702-443-7075.
Sincerely,
Chavez & Koch, CPA's
/s/ Tim Koch
Tim Koch, CPA
Managing Shareholder
SAN DIEGO | HENDERSON - MAIN OFFICE | LAS VEGAS - APPOINTMENT ONLY | ||||
4370 LA JOLLA DRIVE, SUITE 400 | 2920 NORTH GREEN VALLEY PARKWAY, BLDG. 8, SUITE 821 | 6644 W. SAHARA AVENUE, SUITE 200 | ||||
SAN DIEGO, CALIFORNIA 92122 | HENDERSON, NEVADA 89014 | LAS VEGAS, NEVADA 89146 | ||||
TEL: 858.784.0050 | TEL: 702.433.7075 | FAX: 702.451.2863 | TEL: 702.433.7075 | FAX: 702.451.2863 |