A PARTNERSHIP OF INCORPORATED PROFESSIONALS AMISANO HANSON
CHARTERED ACCOUNTANTS

May 9, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
U.S.A.

Dear Ladies and Gentlemen:

We are the former independent auditors for Lincoln Gold Corporation (the “Company”). We have read the Company’s current report on Form 8-K dated May 4, 2005 and are in agreement with the statements regarding our firm as included in the Form 8-K to be filed with the Securities and Exchange Commission. We have no basis to agree or disagree with other statements of the Company contained therein.

Very truly yours,

“Amisano Hanson”

AMISANO HANSON
Chartered Accountants
 

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