S.W. Hatfield, CPA
certified public accountants

Member: Texas Society of Certified Public Accountants
        Press Club of Dallas



                                November 7, 2001



U. S. Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Gentlemen:

On November 7, 2001, this Firm received a draft copy of a Form 8-K/A to be filed
by Shimoda Resources  Holdings,  Inc. (formerly ElPlata  Corporation)  (Company)
(SEC  File  #000-30779,   CIK  #1116196)  reporting  an  Item  4  -  Changes  in
Registrant's Certifying Public Accountant.

We have no  disagreements  with  the  statements  made in the Form  8-K,  Item 4
disclosures.

Yours truly,

/s/ S. W. Hatfield, CPA

S. W. Hatfield, CPA








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800-244-0639                                                      SWHCPA@aol.com