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-KA for Denarii Resources, Inc.
dated November 27, 2009, 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 June 30, 2009, which was filed on or about August 19,
2009, should not be relied upon. As stated in the 8K, some related
party payables were not properly stated as well as the Company’s common shares
issued and outstanding being incorrectly disclosed.
We are also in agreement that 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 due to the Company filing the 10-Q without the financial statements
being reviewed.
/s/
XXXXX AND XXXXX,
CPAs
Xxxxx and Xxxxx, CPAs
Las Vegas, Nevada
May 11, 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
