EXHIBIT 16.1
MOORE & ASSOCIATES, CHARTERED ACCOUNTANTS & ADVISORS PCAOB REGISTERED |
March 12, 2009
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
The firm of Moore & Associates, Chartered was previously principal accountant for Sterling Mining Company (the "Company") and has reviewed the quarterly financial statements through September 30, 2008. Effective January 16, 2009, we resigned from the Company as principal accountants. We have read the Company's statements included its Form 8-K dated March 10, 2009, and we agree with such statements contained therein.
Sincerely,
/s/ Moore & Associates, Chartered
Moore & Associates, Chartered
March 12, 2009
6490 West Desert Inn Rd, Las Vegas, NV 89128 (702)253-7511 Fax: (702)253-7501