EXHIBIT 16

                              GUEST & COMPANY, P.C.
                         7170 S. Braden Ave., Suite 100
                           Tulsa, Oklahoma 74136-6333


July 8, 2005

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

Commissioners:

We have read the statements made by SGD Holdings, Ltd., which we understand will
be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of
Form 8-K, as part of SGD Holdings, Ltd.'s Form 8-K report dated July 8, 2005. We
agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ Guest & Company, P.C.

Guest & Company, P.C.