EXHIBIT 16.1

                    CLEMENTS GOLDEN PHOENIX ENTERPRISES, INC.
                               3135 S.W. Mapp Road
                        P.O. Box 268, Palm City, FL 34991



December 20, 2000


Joan Staley, CPA, P.A.
2920 S.W. Mapp Road
Palm City, FL 34990


Re: Letter on change of certifying accountant pursuant to Regulation SK, Section
    304(a)(3)

To Whom It May Concern:

         We have  received a letter  from your firm  dated  December  20,  2000,
stating that due to the firm's  workload,  it will be unable to retain  Clements
Golden Phoenix Enterprises, Inc. as a client.

         Enclosed is a copy of the Form 8K which will be filed this day with the
SEC.  Pursuant to Regulation SK, Section 304(a)(3) we herewith request that your
firm furnish us with a letter,  addressed to the SEC,  stating whether your firm
agrees with the  statements  made in the  disclosure set out as Item 4(a) in the
Form 8K and, if not, stating the respects in which your firm does not agree.

         Please  provide this letter as promptly as possible so that we can file
the letter with the SEC within ten (10) business days from today.

         Your firm may provide us with an interim letter  highlighting  specific
areas of concern and  indicating  a  subsequent,  more  detailed  letter will be
forthcoming within the ten (10) business days noted above.

         We look forward to your timely response to this request.

                            Very truly yours,

                            /s/ Joseph Rizzuti
                            --------------------------
                            Joseph Rizzuti, Chairman and Chief Operating Officer