NationsMark Nextgen (fka NMNX)

[Texan77]

We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of North American Gold
& Minerals Fund (formerly Elko Ventures, Inc.) (An Exploration Stage Company) as of February 28, 2010 and 2009, and the related
statements of operations, stockholders' equity (deficit) and cash flows for the years then ended and for the period from inception on February 5,
2007 through February 28, 2010, in conformity with accounting principles generally accepted in the United States of America.