Exhibit 16

Beckstead and Watts, LLP
Certified Public Accountants

                                                    2425 W Horizon Ridge Parkway
                                                             Henderson, NV 89052
                                                                702.257.1984 tel
                                                                702.362.0540 fax

March 24, 2005

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Beckstead and Watts,  LLP was  previously  principal  accountant for
Dungannon  International,  Inc.  (the  "COMPANY")  and reported on the financial
statements  of the  Company  for the years  ended  July 31,  2004 and 2003,  and
reviewed the interim period ended October 31, 2004. Effective March 14, 2005, we
were  dismissed  by the  Company  as  principal  accountants.  We have  read the
Company's  statements  included  under Item 4 of its Form 8-K/A  dated March 24,
2005,  and we agree with such  statements  except that we cannot confirm or deny
that the  appointment  of Armando  Ibarra,  CPA-APC was approved by the Board of
Directors,  or that  they  were not  consulted  prior to  their  appointment  as
auditors.

Very truly yours,


/s/ Beckstead and Watts, LLP
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