EXHIBIT 16.1


                     [LETTERHEAD OF MANTYLA MCREYNOLDS LLC]

February 17, 2005


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC


Dear Sir/Madam:

We have read the statements included under Item 4 in the Form 8-K dated February
17,  2005,  of Donar  Enterprises,  Inc.,  to be filed with the  Securities  and
Exchange  Commission and are in agreement with the statements  contained therein
insofar as they relate our audit for the year ended  December 31, 2003,  and our
reviews of interim  financial  statements.  We are not in a position to agree or
disagree  with  the  statements  in  Item 4  regarding  the  engagement  of S.W.
Hatfield, CPA or the approval of such engagement by the Board of Directors.

Very truly yours,



Mantyla McReynolds