Disagreement?
Ladies and Gentlemen:
The firm of Beckstead and Watts, LLP was previously principal accountant for U.S. Canadian Minerals, Inc. (the Company) and reported on the financial statements of the Company for the year ended December 31, 2003. Effective June 11, 2004, we were terminated by the Company as principal accountants. We have read the Company s statements included under Item 4 of its Form 8-K dated June 11, 2004 and we agree with such statements.
Very truly yours,
/s/ Beckstead and Watts, LLP
Beckstead and Watts, LLP