Exhibit 14.1
MOEN AND COMPANY | ||
Member: Registered with: | Securities Commission Building |
Awareness Letter on Unaudited Interim Financial Information
We are independent accountants and we hereby acknowledge awareness of the use in the Form 10QSB of Middle Kingdom Resources Ltd. of our report dated July 14, 2005 that applies to the unaudited interim financial statement as of May 31, 2005 and for the three month and nine month periods ended May 31, 2005.
Yours very truly,
MOEN AND COMPANY,
Chartered Accountants
/s/ Moen and Company
Vancouver, B.C. Canada
July 20, 2005