December13, 2007
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Phoenix International Ventures, Inc.
Change in Certifying Accountant
Ladies and Gentlemen:
We have read item 4.01 of Phoenix International Ventures, Inc.’s Form 8-K dated December 13, 2007 and we agree with the statements therein concerning Stark Winter Schenkein & Co., LLP. We cannot confirm or deny that Mark Bailey & Co. Ltd. was not consulted prior to their appointment as accountants.
/s/ Stark Winter Schenkein & Co., LLP
Stark Winter Schenkein & Co., LLP