ANDERSEN ANDERSEN & STRONG, L.L.C.
                   941 East 3300 South, Suite 220
                     Salt Lake City. Utah, 84106
                        Telephone 801-486-0096
                           Fax 801-486-0098


December 4, 2002


The United States Securities
& Exchange Commission
Division of Corporate Finance
450 Fifth Street, NW
Washington, D.C.  20549

Dear Sirs:

Re:    Resignation as Auditor of Brookmount Explorations Inc. (the "Company")

We have  reviewed  the  Company's  current  report  on Form  8-K  regarding  our
resignation  as auditor and principal  accountant  and are in agreement with the
disclosure contained therein.

We confirm  that there were no  disagreements  between the Company and us at any
time during the period that we acted as principal accountant up to and including
the date of our resignation on April 10, 2002.

Yours truly,


ANDERSEN ANDERSEN & STRONG, L.C.

PER:   /s/ L. Rex Andersen

L. REX ANDERSEN