January 5, 2007
British Columbia Securities Commission
701 West Georgia Street
Vancouver, B.C.
V7Y 1L2
- and -
Alberta Securities Commission
4th Floor,
300 - 5th Avenue S.W.
Calgary, Alberta
T2P 3C4
Dear Sirs:
RE: Change of Auditor of Berkley Resources Inc.
We acknowledge receipt of a Notice of Change of Auditor (the “Notice”) dated January 4, 2007 given by Berkley Resources Inc. to Staley, Okada & Partners, Chartered Accountants.
Based on our information as of this date, we agree with the statements set out in the Notice.
Yours truly,
STALEY, OKADA & PARTNERS
“Staley, Okada & Partners”
Per: L.W. Vickars, CA, CPA (Illinois)