[Letterhead of Friedman LLP]


January 26, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read and agree with the comments contained in paragraphs (a)
and (b) in Item 4 to Form 8-K of Gaming Venture Corp., U.S.A., dated
January 26, 2005.

FRIEDMAN LLP
New York, New York