EXHIBIT 99.3

Staley, Okada & Partners
CHARTERED ACCOUNTANTS

                                                    3rd Floor, 10190 152A Street
                                                               Surrey, BC Canada
                                                                         V3R 1J7
                                                                Tel 604 585.8300
                                                                Fax 604 585.8377
                                                           info@staJ.eyokada.com
                                                             www.stalevokada.com

16 December 2004




British Columbia Securities Commission
P.O. Box 10142, Pacific Centre
701 West Georgia Street
Vancouver, B.C.
V7Y 1L2

Dear Sirs / Mesdames:

RE: Berkley Resources Inc. (the "Company")
------------------------------------------

We have read the Change of Auditor  Notice of the Company  dated 6 December 2004
and are in agreement with the statements contained in such Notice.

Yours truly,

"Staley, Okada & Partners"

STALEY, OKADA & PARTNERS

Chartered Accountants

cc: Berkley Resources Inc.


























N:\Client Listing\900\930504\Word\2004\Lt\930504 -Change of Auditor Notice,doc


Staley  Okada  &  Partners  is  a  member  of  MSI,  a  network  of  Independent
professional  firms * A member of the  Institute  of  Chartered  Accountants  of
British Columbia A partnership of Incorporated professionals;  L.M. Okada, Ltd.,
C.N. Chandler,  Ltd., K.A. Scott,  Ltd., J.M.  Bhagirath,  Ltd., LW.D.  Vickars,
Ltd., G.S. Traher, Inc. D. Larocque, Ltd.