December 8, 2006
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Dear Sir or Madam:
We have read the statements about our firm included under Item 4.01 in the current report on Form 8-K, dated December 8, 2006, of Avalon Energy Corporation filed with the Securities and Exchange commission and are in agreement with the statements contained therein.
Yours truly,
s// DMCL
DALE MATHESON CARR-HILTON LABONTELLP
CHARTERED ACCOUNTANTS