EXHIBIT 16.3


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



February 15, 2001


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 the  Commission  requesting  that the
Company  amend its  Current  Report  filed on Form 8-K on  December  26, 2000 to
conform with certain requests.

         Enclosed is a copy of the amended Form 8-K 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