Exhibit 16.1
MOEN AND COMPANY LLP | |
July 21, 2006
United States Securities and Exchange Commission
Washington, DC
USA 205-49
Dear Sirs,
Re: Middle Kingdom Resources Ltd. - Change of Auditors - Commission File No. 00051671
On July 21, 2006, Moen and Company LLP informed Middle Kingdom Resources Ltd. (the "Company") that Moen and Company LLP resigned as the Company's independent registered public accounting firm effective as of that date.
Moen and Company LLP's report on the financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion and was not modified as to uncertainty, audit scope, or accounting principles, except that the audit reports included a "Going Concern" paragraph. In connection with its audits for each of the two most recent fiscal years,or the subsequent interim period through July 21, 2006, there were no disagreements with Moen and Company LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
We agree that the abovementioned information be disclosed in a Form 8-K, Current Report as Item 4.01 - Changes in Registrants Certifying Accountants, to be filed by Middle Kingdom Resources Ltd.
Yours very truly,
MOEN & COMPANY LLP
Iving P. Moen per:IVING P. MOEN
cc: Middle Kingdom Resources Ltd. Fax: 1-306-343-0883
cc: Conrad C. Lysiak Fax: 1-509-747-1770
