Plandaí Biotechnology (PLPL) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

January 25, 2011

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street NE

Washington, DC 20549

Re: Diamond Ranch Foods. Ltd.

Ladies and Gentleme n: We have read the statements under item 4.01 in the Form 8-K dated January 25, 2011, of Diamond Ranch Foods. Ltd. (the Company) to be filed with the Securities and Exchange Commission and we agree with such statements therein as relate to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.

Yours very truly,

/s/ M&K CPAS, PLLC