CHANGE OF ACCOUNTANT LETTER
Published on January 26, 2007
Exhibit 16.1
January 22, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read the statements of Siclone Industries, Inc. pertaining to our firm
included under Item 4.01 of Form 8-K dated January 22, 2007 and agree with such
statements as they pertain to our firm. We have no basis to agree or disagree
with other statements of the registrant contained therein.
Sincerely,
/s/ HJ & Associates, LLC
HJ & Associates, LLC
Salt Lake City, Utah