Exhibit 16.1
November 20, 2012
Securities and Exchange Commission
100 F Street, NW
Washington, D.C. 20549
Re: Recursos Montana S.A.
We have read the statements included under Item 4.01 of Form 8-K to be filed by Recursos Montana S.A. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/s/ Madsen & Associates CPA's, Inc.
Madsen & Associates CPA's, Inc.
Murray, UT 84107
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