Exhibit 16.1
                                 August 1, 2005




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

     RE:  MARMION INDUSTRIES CORP.


     We  have  read  the  statements that we understand Marmion Industries Corp.
included  in  Item  4.01  of  the  Form 8-K report it filed regarding the recent
change  of auditors.  We agree with such statements made regarding our firm.  We
have  no  basis to agree or disagree with other statements made under Item 4.01.

                                    Very truly yours,



                                    LOPEZ, BLEVINS, BORK & ASSOCIATES LLP