EXHIBIT 99.2

Hoogendoorn Vellmer
    Chartered Accountants
--------------------------------------------------------------------------------
                                                    406, 455 Granville Street
                                                    Vancouver, B.C.
                                                    V6C .1Tl
                                                    Phone:      604-687-3773
                                                    Facsimile:  604-687-3778
                                                    E-mail: hoogendoornvellmer@t
December 8, 2004



BC Securities Commission
Alberta Securities Commission


Dear Sirs,

                           Re: Berkley Resources Inc.

Pursuant  to the  NOTICE  dated  December  6,  2004  relating  to  the  proposed
appointment  of  Staley,  Okada &  Partners,  Chartered  Accountants  as the new
Auditors of the Company,  we hereby confirm our agreement  with the  information
contained in the Notice.

Yours Truly,


Hoogendoom Vellmer