Attached files
| file | filename |
|---|---|
| 8-K - SurgePays, Inc. | v176343_8-k.htm |
EXHIBIT
16.1
March 4,
2010
Office of
the Chief Accountant
Securities
and Exchange Commission
100 F
Street, NE
Washington,
D.C. 20549
Dear
Sir/Madam:
We have
read the statements included under Item 4.01 in the Form 8-K dated March 4, 2010
of North American Energy Resources, Inc. (the "Company") to be filed with the
Securities and Exchange Commission and we agree with such statements insofar as
they relate to our dismissal.
We cannot
confirm or deny that the appointment of Paritz & Company, P.A. was approved
by the Board of Directors, or that they were not consulted prior to their
appointment as auditors.
Very
truly yours,
/s/
Seale and Beers, CPAs
Seale and
Beers, CPAs
Las
Vegas, Nevada