United States Securities & Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W. Mail Stop 4-5
Washington, D.C. 20549
Re: Trinity Energy Resources, Inc. Form 10 S-B filing
SEC File No. 000-29333
Gentlemen:
We have read the statements made by Trinity Energy Resources, Inc., which were
filed with the Commission, pursuant to Item 3 of Form 10-SB dated September 12,
2000. We agree with the statements concerning our Firm contained therein.
Very truly yours,
Samson, Robbins & Associates, P.L.L.C.
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