EXHIBIT 16.1

                        Letterhead of S.W. Hatfield, CPA



                                  June 26, 2007


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


Gentlemen:

     On June 26, 2007, this Firm received a draft copy of a Form 8-K to be filed
by  American  Ammunition,  Inc.  (Company)  (SEC File  #0-32379,  CIK  #1123648)
reporting an Item 4.01-Changes in Registrant's Certifying Public Accountant.

     We have no  disagreements  with the statements  made in the draft Form 8-K,
Item 4.01 disclosures provided to us.


Yours truly,

/s/ S.W. Hatfield, CPA
- ---------------------------------
S.W. Hatfield, CPA
Dallas, Texas





                        Letterhead of S.W. Hatfield, CPA


June 26, 2007


Board of Directors
American Ammunition, Inc.
3545 NW 71st Street
Miami, FL 33174

RE:      SEC File # 0-32379
         CIK # 1123648


Gentlemen:

     Pursuant to the partner  rotation rules and  requirements  of both the U.S.
Securities and Exchange  Commission and  Sarbanes-Oxley  Act of 2002, we wish to
inform you that the certified public  accounting firm of S.W.  Hatfield,  CPA is
unable to continue as your auditors, effective immediately.

     Accordingly,  we hereby tender our resignation as the auditor of record for
American Ammunition, Inc. (SEC File #0-32379, CIK # 1123648).

     Further,  by  copy of this  letter  to the  U.S.  Securities  and  Exchange
Commission,  we hereby  confirm  that the  client-auditor  relationship  between
American  Ammunition,  Inc.  (Company) (SEC File  #0-32379,  CIK # 1123648) have
ceased.


Yours truly,

/s/ S.W. Hatfield, CPA
- --------------------------------------
S.W. Hatfield, CPA

SWH/

 Cc:     Office of the Chief Accountant
         SECPS Letter File
         Securities and Exchange Commission
         Mail Stop 9-5
         450 Fifth Street, NW
         Washington, DC 20549