MOEN AND COMPANY | |
CHARTERED ACCOUNTANTS | |
Member: | |
Canadian Institute of Chartered Accountants | Securities Commission Building |
Institute of Chartered Accountants of British Columbia | PO Box 10129, Pacific Centre |
Institute of Management Accountants (USA) (From 1965) | Suite 1400 - 701 West Georgia Street |
Vancouver, British Columbia | |
Registered with: | Canada V7Y 1C6 |
Public Company Accounting Oversight Board (USA) (PCAOB) | Telephone: (604) 662-8899 |
Canadian Public Accountability Board (CPAB) | Fax: (604) 662-8809 |
Canada - British Columbia Public Practice Licence | Email: moenca@telus.net |
Awareness Letter on Unaudited Interim Financial Information
We are independent accountants and we hereby acknowledge awareness of the use in the SB-2 registration statement of Middle Kingdom Resources Ltd., of our report dated January 26, 2005 that applies to the unaudited interim financial statement as of November 30, 2004 and for the period from inception date of June 17, 2004 to November 30, 2004.
Yours very truly,
MOEN AND COMPANY,
Chartered Accountants
"Moen and Company"
("Signed")
_____________________
Moen and Company
Vancouver, B.C. Canada
March 7, 2005