Minatura Gold 8-K Changes in Registrant's Certifying Accountant

De Joya Griffith & Company, LLC

CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

April 28, 2010

Securities and Exchange Commission

100 F. Street, N.E.

Washington, DC 20549

RE: Minatura Gold

We have read the statements that we understand Minatura Gold will include under Item 4.01 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.

Very truly yours,

/S/ De Joya Griffith & Company, LLC

De Joya Griffith & Company, LLC

Certified Public Accountants

2580 Anthem Village Dr., Henderson, NV 89052

Telephone (702) 563-1600 • Facsimile (702) 920-8049