Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K - PHOENIX ENERGY RESOURCE CORP | form8k.htm |
| EX-3.1 - EXHIBIT 3.1 - PHOENIX ENERGY RESOURCE CORP | exhibit3-1.htm |
December 9, 2010
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, DC
20549-7561
Commissioners:
We have read the first four paragraphs included in Item 4.01 of Form 8-K dated December 9, 2010, of Phoenix Energy Resource Corporation (“the Company), filed with the Securities and Exchange Commission and are in agreement with the statements concerning our firm in those paragraphs.
We have no basis to agree or disagree with the other statements included in such Form 8-K.
Sincerely,
Mantyla McReynolds, LLC
___________________________________________________________________________________________________________
Gateway 5 • 178 S Rio Grande Street, Suite 200 • Salt Lake City,
Utah 84101 • (801) 269-1818 • Fax (801) 266-3481 • www.mmacpa.com