Partnership of: DALE MATHESON Vancouver Robert J. Burlart Inc. James F. Carr- Hilton, Ltd CARR-HILTON LABONTE Alvin F. Dale, Ltd. Peter J. Donaldson, Inc. _____________________ Wilfred A. Jacobson, Inc. Reginald J. Labonte, Ltd. CHARTERED ACCOUNTANTS...

                                                                      Exhibit 16





                                                        
                                                       Partnership of:
        ▇▇▇▇ ▇▇▇▇▇▇▇▇   Vancouver      ▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇ Inc.    ▇▇▇▇▇ ▇. ▇▇▇▇-▇▇▇▇▇▇, Ltd
  ▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇                  ▇▇▇▇▇ ▇. ▇▇▇▇, Ltd.       ▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇▇, Inc.
_____________________                  ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇, Inc. ▇▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇, Ltd.
CHARTERED ACCOUNTANTS                  ▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇, Inc   ▇▇▇▇▇▇ ▇. ▇▇▇▇, Ltd.
                                       ▇▇▇▇▇ ▇. ▇▇▇▇, Inc.       ▇▇▇▇▇▇▇ ▇. ▇▇▇▇, Inc.



August 12, 2005



Office of the Chief Accountant
Securities and Exchange Commission
▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇, ▇.▇.
Washington, D.C. 20549

Dear Sir or Madam:

We have read the statements about our firm included under Item 4(a) in the
current report on Form 8-K, dated August 12, 2005, of Savoy Resources filed with
the Securities and Exchange Commission and are in agreement with the statements
contained therein.

Yours truly,


/s/ ▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇
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Chartered Accountants





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