Desert Hawk Gold (DHGC) 8-K Changes in Registrant's Certifying Accountant

June 20, 2011
U.S. Securities And Exchange Commission 100 F Street, NE Washington, DC  20549-6010
Dear Ladies and Gentlemen:
We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by Desert Hawk Gold Corporation (the “Company”) in Item 4.01 of its Form 8-K date June 20, 2011, captioned “Changes in Registrant’s Certifying Accountant.”  We have no basis to agree or disagree with the other statements contained therein.
/s/ DouglasW. Child
Douglas W. Child, CPA Child, Van Wagoner & Bradshaw, PLLC