EXHIBIT 16.1

2699 s. bayshore drive
miami. Florida 33133

305 858 5600
305 856 3284 fax

www.kaufmanrossin.com



September 17, 2002

KAUFMAN
ROSSIN &
CO.
CERTIFIED PUBLIC ACCOUNTANTS

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

RE:  Clements Golden Phoenix Enterprises, Inc.
     File No. 2-07137

We have read the  statements  that Clements  Golden  Phoenix  Enterprises,  Inc.
included under Item 4 of the Form 8-K/A report expected to be filed on September
17, 2002 regarding the recent change of auditors.  We agree with such statements
made  regarding  our  firm.  We have no basis to agree or  disagree  with  other
statements made under Item 4.



                                    Very truly yours,

                                    /s/ Kaufman, Rossin & Co.
                                    Kaufman, Rossin & Co.





                       MIAMI o FT. LAUDERDALE o BOCA RATON