1


                                  (JACKSON & RHODES LETTERHEAD)


July 7, 1998


Mr. Jeff Kramer
Nevada Manhattan Mining Incorporated
5038 N. Parkway Calabasas Suite 100
Calabasas, CA 91302

Dear Mr. Kramer:

     This is to confirm  that the  client-auditor  relationship  between  Nevada
Manhattan  Mining  Incorporated  (Commission  File No.  001-12867) and Jackson &
Rhodes P.C. has ceased.  There were no disagreements on any matter of accounting
principles or practices,  financial statement  disclosure,  or auditing scope or
procedure, which disagreement,  if not resolved to our satisfaction,  would have
caused  us to make  reference  to the  subject  matter  of the  disagreement  in
connection with our report.

Sincerely,

/s/ Jackson & Rhodes P.C.

Jackson & Rhodes P.C.


cc:  Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street N.W.
Washington, D.C. 20549

    2

                                  (JACKSON & RHODES LETTERHEAD)


July 14, 1998


Securities and Exchange Commission
Washington, D.C.  20549

Gentlemen:

We have  read  item 4  included  in the Form 8-K  dated  July 7,  1998 of Nevada
Manhattan Mining  Incorporated filed with the Securities and Exchange Commission
and are in agreement with the statements contained therein.

Very truly yours,,

/s/ Jackson & Rhodes P.C.

Jackson & Rhodes P.C.