Diversified Resources 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

John Kinross-Kennedy, C.P.A.

17848 Skypark Circle

Irvine, CA  92614-6401

(949) 955-2522.   Fax (949)724-3817

jkinross@zamucen.com\

December 17, 2012

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Re: Diversified Resources, Inc.

Dear Sirs/Madams:

I have read Item 4.01 of the Current Report on Form 8-K dated December 13, 2012 of Diversified Resources, Inc., and I agree with the statements made therein concerning my firm.

Very truly yours,

/s/ John Kinross-Kennedy

John Kinross-Kennedy