WHEELER WASOFF, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
January 20, 2006
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Brinx Resources Ltd. |
| |
| File Ref. No. 333-102441 | |||
Ladies and Gentlemen:
We were previously the principal accountant for Brinx Resources Ltd and, under the date of January 31, 2005, we reported on the financial statements of Brinx Resources Ltd.. as of and for the year ended October 31, 2004. Our appointment as principal accountant was terminated. We have read the statements included under Item 4.01 of Brinx Resources Ltd. Form 8-K dated January 20, 2006 and we agree with the information contained therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
| Sincerely, |
| /s/ WHEELER WASOFF, P.C. |
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