EXHIBIT 16.1

                      LETTER FROM KYLE L. TINGLE, CPA, LLC







                           [KYLE L. TINGLE LETTERHEAD]


June 14, 2006

Tower Tech Holdings, Inc.
fka Blackfoot Enterprises, Inc.
980 Maritime Drive, Suite 6
Manitowoc, Wisconsin 54220

Gentlemen:

This letter is to be filed in  connection  with the Periodic  Report on Form 8-K
filed with the Securities and Exchange  Commission on May 17, 2006.  This letter
is to  confirm my  dismissal  as auditor of  Blackfoot  Enterprises,  Inc.  (the
"Company") (File Number 0-31313),  effective after the filing of the Form 10-KSB
for the fiscal  year  ended  December  31,  2005 and the  reorganization  of the
Company.

At this time, there are no accounting  disagreements on the financial statements
prepared by this firm and filed with the Securities and Exchange  Commission.  I
will be willing to cooperate with  successor  accountant to try to make a smooth
transition for future filings. Further, I agree with the disclosures made by the
Company on the Form 8-K.

I  have  returned  to  you  all  original  records  provided  to me in  previous
engagements.  My working paper files are the property of my firm.  These will be
maintained by me in  accordance  with my retention  policy.  I will consider any
requests  for copies of  documents  in out  working  paper files from you or the
successor firm. However,  providing such copies is at my discretion.  Reasonable
copying  costs  will be due and  payable  on a COD basis for any  documents  the
successor auditor may require.

If you have any questions regarding this  communication,  please contact Kyle L.
Tingle at (702) 450- 2200.

Sincerely,

/s/ KYLE L. TINGLE, CPA, LLC

Kyle L. Tingle, CPA, LLC



        3145 E. Warm Springs Road * Suite 450 * Las Vegas, Nevada 89120 *
                  PHONE: (702) 450-2200 * FAX: (702) 436-4218
                        E-MAIL: KTINGLE@KYLETINGLECPA.COM