MOORE & ASSOCIATES, CHARTERED
ACCOUNTANTS AND ADVISORS
PCAOB REGISTERED
August 4, 2009
U. S. Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549
Re: Elko Ventures Inc.
Dear Sirs:
We were previously the principal auditors for Elko Ventures Inc. and we reported
on the financial statements of Elko Ventures Inc. for the period from inception,
February 5, 2007 to May 31, 2009. We have read Elko Ventures Inc.'s statements
under Item 4 of its Form 8-K, dated August 4, 2009, and we agree with such
statements.
For the most recent fiscal period through to May 31, 2009, there have been no
disagreements between Elko Ventures Inc. and Moore & Associates, Chtd. 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 Moore & Associates, Chtd. would have caused it to make a
reference to the subject matter of the disagreement in connection with its
reports.
Yours truly,
/s/ Moore & Associates, Chartered
------------------------------------------
Moore & Associates, Chartered
Las Vegas, Nevada
MOORE & ASSOCIATES, CHARTERED
ACCOUNTANTS AND ADVISORS
PCAOB REGISTERED
August 4, 2009
U. S. Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549
Re: Elko Ventures Inc.
Dear Sirs:
We were previously the principal auditors for Elko Ventures Inc. and we reported
on the financial statements of Elko Ventures Inc. for the period from inception,
February 5, 2007 to May 31, 2009. We have read Elko Ventures Inc.'s statements
under Item 4 of its Form 8-K, dated August 4, 2009, and we agree with such
statements.
For the most recent fiscal period through to May 31, 2009, there have been no
disagreements between Elko Ventures Inc. and Moore & Associates, Chtd. 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 Moore & Associates, Chtd. would have caused it to make a
reference to the subject matter of the disagreement in connection with its
reports.
Yours truly,
/s/ Moore & Associates, Chartered
---------------------------------------
Moore & Associates, Chartered
Las Vegas, Nevada
6490 West Desert Inn Road, Las Vegas, NV 89146
(702) 253-7499 Fax (702) 253-7501
On August 4, 2009, Board of Directors of the Registrant dismissed Moore &
Associates Chartered, its independent registered public account firm. On the
same date, August 4, 2009, the accounting firm of Seale and Beers, CPAs was
engaged as the Registrant's new independent registered public account firm. The
Board of Directors of the Registrant and the Registrant's Audit Committee
approved of the dismissal of Moore & Associates Chartered and the engagement of
Seale and Beers, CPAs as its independent auditor. None of the reports of Moore &
Associates Chartered on the Company's financial statements for either of the
past two years or subsequent interim period contained an adverse opinion or
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope or accounting principles, except that the Registrant's audited financial
statements contained in its Form 10-K for the fiscal year ended February 28,
2009 a going concern qualification in the registrant's audited financial
statements.
