Exhibit 16


                        [Jones Simkins LLP letterhead]





                                            December 8, 2003




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

RE: Dwango North America Corp. (formerly Woodland Hatchery, Inc.)

We have read the  statements  that we  understand  Dwango  North  America  Corp.
(formerly Woodland  Hatchery,  Inc.) will include under Item 4 of the form 8-K/A
report it will file 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.

                                            Yours truly,

                                            /s/ Jones Simkins LLP

                                            JONES SIMKINS LLP