Exhibit 16

                               GEORGE STEWART, CPA
                     2301 SOUTH JACKSON STREET, SUITE 101-G
                            SEATTLE, WASHINGTON 98144
                        (206) 328-8554 FAX (206) 328-0383


December 8, 2008

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Ladies and Gentlemen:

I have  read and  agree  with the  comments  in Item  4.01 of Form  8-K/A of BWI
Holdings,  Inc.,  formerly known as Gray Creek Mining,  Inc.,  dated December 1,
2008.

Sincerely,


/s/ George Stewart, CPA
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George Stewart, CPA