MV Portfolios (MVP) 8-K/A Changes in Registrant's Certifying Accountant

Exhibit 16.2

DAVIS ACCOUNTING GROUP P.C.

1957 West Royal Hunte Drive, Suite 150, Cedar City, Utah 84720

(435) 865-2808  ·  FAX (435) 865-2821

Securities and Exchange Commission

100 – F Street N.E.

Washington, D.C. 20549

Gentlemen:

Davis Accounting Group P.C. is the former independent registered accountant of California Gold Corp. (the “Company”).  We have read the Company’s Current Report on Form 8-K/A dated March 18, 2011, and are in agreement with the contents of Item 4.01, paragraphs one through seven.  For the remainder of the Current Report on Form 8-K, we have no basis to agree or disagree with other statements of the Company contained therein.

Respectfully submitted,

/s/ Davis Accounting Group P.C.

Cedar City, Utah,

March 18, 2011.