October 31, 2005 Mail Stop 3561 Via US Mail and Facsimile Mr. Brad Brimhall Chief Executive Officer Nevada Classic Thoroughbreds, Inc. 705 North 110th Place Mesa, AZ 85207 Re:	Nevada Classic Thoroughbreds, Inc. Form 10-KSB for the year ended June 30, 2005 	Commission file #: 000-31154 Dear Mr. Brimhall: 	We have completed our review of your Form 10-KSB and related filings and have no further comments at this time. 							Sincerely, Joseph A. Foti Senior Assistant Chief Accountant