EXHIBIT 16






January 7, 2014



Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549


Ladies and Gentlemen:


We have read Item 4.01(a) of the Form 8-K dated January 8, 2014, of  Diversified
Resources,  Inc.  and are in agreement  with the  statements  contained  therein
inasmuch as they relate to our firm.  We have no basis to agree or disagree with
other statements of the registrant contained therein.



/s/ MaloneBailey, LLP
Houston, Texas