[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