Exhibit 16.1 Letter from Madsen & Associates. CPA's Inc. pursuant to
Item 304(a)(3) of Regulation S-B.
Madsen & Associates. CPA's Inc.
Certified Public Accountants and Business Consultants
684 East Vine Street #3
Murray, Utah 84107
Telephone 801 268-2632
Fax 801 262-3978
August 13, 2004
United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
To Whom It May Concern:
We have read the following paragraphs of Item 4 included in the Form 8-K filed
August 13, 2004 of Deep Well Oil & Gas, Inc. and we are in agreement with the
statements contained in these paragraphs:
o (a)(1) (i) and (ii)
o (a)(1) (iv) (A)
o (a)(3)
We have no basis to agree or disagree with Item 4, paragraphs (a)(1)(iii) and
(a)(2).
Very truly yours,
/s/ Madsen & Associates. CPA's Inc.
Madsen & Associates. CPA's Inc.