Exhibit 16.2
DeCoria,
Maichel
& Teague
A PROFESSIONAL SERVICES FIRM
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made under Item 4 of the report on Form 8-K/A (Amendment No. 1) of Daybreak Mines, Inc. dated January 7, 2005, and have the following comments:
We have read Item 4.01 (a) of Form 8-K/A (Amendment No. 1) dated January 7, 2005 of Daybreak Mines Inc. and are in agreement with the statements contained in Item 4(a) therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
DeCoria, Maichel & Teague P.S
Spokane, Washington
January 24, 2005