[LETTERHEAD]



                                                                January 24, 2005

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

        Re:      Baynon International Corporation
                 Form 8-K


Gentlemen:

We have read Form 8-K dated January 19, 2005 of Baynon International Corporation
and we agree with the statements made in the first four paragraphs of the
section entitled "Resignation of Certifying Accountant" of Item 4.01 of this
report. We have no basis to agree or disagree with the fifth paragraph of this
section or with the statements made in the section entitled "Engagement of New
Certifying Accountant."


                                        /s/ Samuel Klein and Company

                                           SAMUEL KLEIN AND COMPANY

Newark, New Jersey