Exhibit 16.1
May 12, 2005
Office of the Chief Accountant
SECPS Letter File
Mail Stop 9-5
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Daybreak Mines, Inc.
File No. 000-50107
Gentlemen:
We have read the statements made under Item 4 of the report on Form 8-K of Daybreak Mines, Inc. dated April 20, 2005, and have the following comments:
We have read Item 4.01 (a) of Form 8-K dated April 20, 2005 of Daybreak Mines Inc. and we agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/Kabani and Company