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/A for Denarii Resources Inc. dated November 27, 2009, and
are in agreement with management’s determination that the financial statements
for the quarter ending September 30, 2009 were filed without
review. For this reason, the previously issued financial statements
included in the Company’s Form 10-Q for the period ended September 30, 2009
which was filed on or about November 23, 2009 should not be relied
upon.
/s/ Xxxxx and
Xxxxx, CPAs
Xxxxx and
Xxxxx, CPAs
Las
Vegas, Nevada
April 20,
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
