EXHIBIT 16
                                                                      ----------

                           Williams & Webster, P.S.
                       Bank of America Financial Center
                           601 Riverside, Suite 1940
                            Spokane, WA 99201-0611


June 15, 2000


Securities and Exchange Commission
450 Fifth Street SW
Washington, DC 20549

Re:  Paxton Mining Corporation
     Commission File Number 333-86331

Dear Sirs:

We are in agreement with the statements made by the above registrant in its Form
8-K dated June 15, 2000.

Our independent auditor's report on the financial statements of Paxton Mining
Corporation for the period ended June 30, 1999 contained no adverse opinion or
disclaimer of opinion, nor was it modified as to audit scope, accounting
principles, or uncertainties other than the ability to continue as a going
concern.

There were no disagreements with Paxton Mining Corporation on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure.

Sincerely,
/s/ Williams & Webster, P.S.
Williams & Webster, P.S.

cc:  Wuersch & Gering, LLP