Direct Line: (604) 443-4719 E-mail: dmceown@bdo.ca 08-006778 February 8, 2000 David Jenkins Patagonia Gold Corporation 1505 - 1060 Alberni Street Vancouver, BC V6E 4K2 Dear Mr. Jenkins: This is to confirm that the client-auditor relationship between Patagonia Gold Corporation (Commission file number 0-26531) and BDO Dunwoody LLP has ceased. Yours truly, /s/ BDO Dunwoody LLP Chartered Accountants c.c. Office of the Chief Accountant SECPS letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, DC 20549