[LETTERHEAD OF KISH LEAKE & ASSOCITES P.C.]
June 13, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
We would like to inform you that we have read the disclosures provided
by Pinnacle Resources, Inc. (comm. File #000-22965) in its filing on
Form 8-K dated June 11, 2000 and that there are no disagreements
regarding the statements made under Item 4-Changes in Registrant's
Certifying Accountant.
Sincerely
/s/ Kish, Leake & Associates P.C.
Englewood, Colorado
