Exhibit 16.1

November 15, 2006

Mr. Tim Burroughs
President
TBX Resources, Inc.
3030 LBJ Freeway, Suite 1320
Dallas, TX 75234

Dear Mr. Burroughs:

This is to confirm that the client-auditor relationship between TBX Resources, Inc. (Commission File Number 0-30746) and Hein & Associates LLP, independent registered public accounting firm, has ceased.

Sincerely,

Hein & Associates LLP

cc: PCAOB Letter File
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-7561