January 5, 2007

British Columbia Securities Commission

701 West Georgia Street

Vancouver, B.C.

V7Y 1L2

- and -

Alberta Securities Commission

4^th Floor,

300 - 5^th Avenue S.W.

Calgary, Alberta

T2P 3C4

Dear Sirs:

RE: Change of Auditor of Berkley Resources Inc.

We acknowledge receipt of a Notice of Change of Auditor (the “Notice”) dated January 4, 2007 given by Berkley Resources Inc. to Staley, Okada & Partners, Chartered Accountants.

Based on our information as of this date, we agree with the statements set out in the Notice.

Yours truly,

STALEY, OKADA & PARTNERS

“Staley, Okada & Partners”

Per:  L.W. Vickars, CA, CPA (Illinois)