Morgan & Company Chartered Accountants January 10, 2005 Securities and Exchange Commission 450 Fifth Street NW Washington, DC 20549 USA Dear Sirs: RE: BATTLE MOUNTAIN GOLD EXPLORATION CORP. (FORMERLY HUDSON VENTURES INC.) FILE REF. NO. 000-50399 - ----------------------------------------------- We were previously the principal accountants for Battle Mountain Gold Exploration Corp. and we reported on the financial statements of Battle Mountain Gold Exploration Corp. as of the periods since July 31, 2002. As of January 4, 2005, we were not engaged as the principal accountants for Battle Mountain Gold Exploration Corp. We have read Battle Mountain Gold Exploration Corp.'s statements under Item 4 of its Form 8-K, dated October 20, 2004, and we agree with such statements. For the most recent fiscal period of 2004, there has been no disagreement between Battle Mountain Gold Exploration Corp. and Morgan & Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Morgan & Company would have caused it to make a reference to the subject matter of the disagreement in connection with its reports. Yours truly, "Morgan & Company" Chartered Accountants Tel (604) 687-5841 Member of P.O. Box 10007 Pacific Centre Fax: (604) 687-0075 ACPA Suite 1488 - 700 West George Street www.morgan-cas.com International Vancouver, B.C. V7Y 1A1