Exhibit 16.1 MANNING ELLIOTT CHARTERED ACCOUNTANTS 11th floor, 1050 West Pender Street, Vancouver, BC, Canada V6E 3S7 Phone: 604.714.3600 Fax: 604.714.3669 Web: manning elliott.com Re: GEMCO MINERALS, INC. This letter will confirm that we reviewed Item 4.01 of the Company's Form 8-K dated July 6, 2007 captioned "Changes in Registrant's Certifying Accountant" and that we agree with the statements made as they relate to Manning Elliott LLP. We are not in a position to agree or disagree with the statements in Item 4.01 regarding the engagement of Moore & Associates, Chartered, 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. /s/ MANNING ELLIOTT LLP - ----------------------- MANNING ELLIOTT LLP CHARTERED ACCOUNTANTS Vancouver, Canada July 9, 2007