Exhibit 16.1
DeCoria,
Maichel
& Teague
A PROFESSIONAL SERVICES FIRM
January 7, 2005
Daybreak Mines, Inc.
P.O. Box 370
Osburn, ID 83849
Dear Mr. Lavigne:
This is to confirm that the client-auditor relationship between Daybreak Mines, Inc. (Commission File Number 0-50107) and DeCoria, Maichel & Teague P.S. has ceased. Thank you for allowing our firm to serve you.
Sincerely,
DeCoria, Maichel & Teague P.S.
CC: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
VIA FACSIMILE: 202-942-9656