Direct Line: (604) 443-4719 E-mail: dmceown@bdo.ca 08-006778 February 8, 2000 Securities and Exchange Commission Washington, DC 20549 Dear Sirs: We have read the information in the second paragraph of item 4(1) contained in the Form 8-K dated February 7, 2000 of Patagonia Gold Corporation and agree with the statements made therein. Yours truly, /s/ BDO Dunwoody LLP Chartered Accountants c.c. Mr. David Jenkins, President Patagonia Gold Corporation