SEALE and BEERS, CPAs PCAOB & CPAB REGISTERED AUDITORS
EXHIBIT
7.1
XXXXX
and XXXXX, CPAs
PCAOB & CPAB REGISTERED
AUDITORS
xxx.xxxxxxxxxx.xxx
We have
reviewed the Form 8-K for Denarii Resources, Inc. dated May 27, 2010, and are in
agreement with management’s determination that the previously issued financial
statements included in the Company’s Form 10-Q for the period ended March 31,
2010 which was filed on May 24, 2010 should not be relied upon due to the
Company having filed the 10-Q without an auditor review of the financial
statements.
/s/ Xxxxx and
Xxxxx, CPAs
Xxxxx and
Xxxxx, CPAs
Las
Vegas, Nevada
May 27,
2010
Xxxxx
and Xxxxx,
CPAs PCAOB
& CPAB Registered Auditors
50
X. Xxxxx Blvd, Ste 202, Las Vegas, NV 00000 (000)000-0000 Fax:
(000)000-0000
