JEWETT, SCHWARTZ & ASSOCIATES                          Charles E. Jewett, C.P.A
CERTIFIED PUBLIC ACCOUNTANTS                                           Director
==============================                       Michael A. Schwartz, C.P.A
                                                                       Director
                                                 Lawrence H. Wolfe,C.P.a, C.V.A
                                                                       Director




May 16, 2006



Great West Gold, Inc.
245 Park Avenue, 39th Floor
New York, New York 10167



Attention:  Mr. Richard Axtell



Effective May 16, 2006, we will cease our services as your accountants.  We have
reached this decision reluctantly and after substantial deliberation.

Our  decision  was reached  based on our annual  evaluation  of various  factors
considered in our client continuation  policies and procedures as they relate to
your company and risk factors your company presents to our firm. Accordingly, we
have  determined  that the risk levels assessed to the audit of Great West Gold,
Inc. exceed the firm's acceptable risk levels.  The firm has not been engaged to
perform  the audit as of and for the year then  ended  December  31,  2005,  but
believe based upon repeated  requests for information that the firm would not be
able to complete an audit in accordance  with the standards  established  by the
PCAOB.  As  required  by the SEC we will be  providing  them with a copy of this
letter informing them of the same.

We  look  forward  to  helping  you  make a  smooth  transition  with  your  new
accountants.


Very truly yours,

Jewett, Schwartz & Associates

Lawrence H. Wolfe,

For the firm




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