EX-16 2 dwm8kacctsjun06exh16.txt DICKIE WALKER MARINE 8-K/A EXH 16 June 29, 2006 Office of the Chief Accountant Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Dear Sir/Madam: We have read the statements included in the Form 8-K dated June 29, 2006, to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our replacement as principal independent accountants and our audit for the year ended September 30, 2005. We are not in a position to agree or disagree with the statements in Item 4 regarding the engagement another CPA. Very truly yours, Mendoza Berger & Company, LLP /s/ Henry Mendoza ------------------- Henry Mendoza, CPA Managing Partner