EXHIBIT 16






                                  May 8, 2014



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


Ladies and Gentlemen:


We have  read  Item  4.01  of the  Form  8-K  dated  December  12,  2013,  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