EXHIBIT 16.1
October 5, 2007
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: | Gulf Western Petroleum Corporation |
Commission file no: 000-52309
We have read and agree with the statements under Item 4.01 of the Form 8-K report dated October 5, 2007 regarding our firm.
We have no basis to agree or disagree with any other matters reported therein.
Very truly yours,
/s/ Malone & Bailey, PC | |
Malone & Bailey, PC |