Exhibit 16
LBB & ASSOCIATES LTD., LLP CERTIFIED PUBLIC ACCOUNTANTS
January 7, 2008
Office of the Chief Accountant
Securities and Exchange Commission
450 West Fifth Street N.W.
Washington DC 20549
Re: | Enwin Resources, Inc. |
| Commission File Number 333-100636 |
We have read Item 4.01 "Changes in Registrant's Certifying Accountant" in the Form 8-K dated January 7, 2008 of Enwin Resources, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein as they relate to our firm.
/s/ LBB & Associates Ltd., LLP
LBB & Associates Ltd., LLP
4