Exhibit 16.1
December 17, 2004
United States Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We have been furnished with a copy of the disclosures included in Items 4.01 and 4.02 of Form 8-K to be filed by Mesabi Trust. We agree with the statements made in those disclosures insofar as they relate to our Firm.
/s/Eide Bailly LLP |
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Fargo, North Dakota |