NATHAN  WENDT
                                  -------------
                           Certified Public Accountant



Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington  D.C.  20549                                    December 10, 2003

Gentlemen:

I  have  read  the statements made under Item 4 of the report on Form 8-K of New
Jersey Mining Company, dated December 10, 2003, and have the following comments:

-   With  respect to Item 4(a) and (b) I agree with the statements made by New
    Jersey  Mining  Company.

Very  truly  yours,

Nathan  Wendt,  CPA
/s/  Nathan  Wendt