EXHIBIT 16.1

                        [LETTERHEAD OF MORGAN & COMPANY]

May 17, 2006

Securities and Exchange Commission
100 F Street, NE
Washington, DC
20549 USA

Dear Sirs:

RE: MMC ENERGY, INC. (FORMERLY HIGH TIDE VENTURES, INC.)
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We are the former independent auditors for MMC Energy, Inc. (formerly High Tide
Ventures, Inc.) (the "Company") and, as of May 15, 2006, our appointment as
principal accountants was terminated. We have read Item 4.01 which is disclosed
in the Company's Current Report on Form 8-K, which the Company expects to file
with the Securities and Exchange Commission on or around May 18, 2006, and are
in agreement with the statements contained therein, insofar only as they relate
to our firm. We have no basis to agree or disagree with other statements of the
Company contained therein.

Yours truly,

/s/ Morgan & Company

Chartered Accountants