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8-K - FORM 8-K - Strategic Mining Corpf8k080411_stratmining.htm
Exhibit 16.1
 
August 9, 2011


Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549

Re: Strategic Mining Corporation
Commission File Number 000-53961

Dear Sirs:

We have received a copy of, and are in agreement with, the statements being made by Strategic Mining Corporation in Item 4.01 of its Form 8-K dated August 4, 2011, captioned “Changes in Registrant’s Certifying Accountant.”

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Sincerely,


/s/ EFP Rotenberg, LLP

EFP Rotenberg, LLP

/gt