Exhibit 16.1
[GHB LETTERHEAD]
October 17, 2008
United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street N.W.
Washington, D.C. 20549
Dear Sir or Madam:
Re: Mesabi Trust
This letter is to confirm that Gordon Hughes & Banks, LLP, the former independent registered public accounting firm of Mesabi Trust, has read the disclosures included under Item 4.01 of Mesabi Trust’s Form 8-K report dated October 17, 2008. We agree with the statements relating to our firm with respect to the change in Mesabi Trust’s independent registered public accounting firm.
| Yours truly, | |
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| Gordon Hughes & Banks, LLP | |
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| By: | /s/ Peggy E. Jennings |
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| Peggy E. Jennings, CPA |
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| Director of Audit Services |
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| Gordon Hughes & Banks, LLP |
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| 5299 DTC Boulevard, Suite 1000 |
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| Greenwood Village, CO 80111 |
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| Phone: (303) 770-5700 |
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| Fax: (303) 770-7581 |