EXHIBIT 16.1
1500 Gateway Boulevard, Suite 202 ● Boynton Beach, FL 33426
432 Park Avenue South, 10 Floor ● New York, NY 10016
Telephone: (561) 752-1721 ● Fax: (561) 734-8562
June 7, 2013
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| RE: | Inception Mining, Inc. (f/k/a Gold American Mining Corp) |
File Ref. No. 333-147056
We have read the statements of Inception Mining, Inc. pertaining to our firm included under Item 4.01 of Form 8-K dated June 7, 2013 and agree with such statements as they pertain to our firm.
| Regards, | |
| /s/ Liggett, Vogt & Webb, P.A. | |
| LIGGETT, VOGT & WEBB, P.A. | |
| Certified Public Accountants |