Exhibit 16.1





November 22, 2005



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549

Ladies and Gentlemen:

This letter will confirm that we reviewed Item 4.01 of the Form 8-K of Komodo,
Inc., dated November 22, 2005, captioned "Changes in Registrant's Certifying
Accountant," and that we agree with the statements made therein as they relate
to HJ & Associates, LLC. We are not in a position to agree or disagree with the
statements in Item 4.01 regarding the engagement of Williams & Webster, P.S. or
the approval of such engagement by the Board of Directors.

We hereby consent to the filing of this letter as an exhibit to the foregoing
report on Form 8-K.



HJ & Associates, LLC
Salt Lake City, Utah