EXHIBIT 16.2
Joan R. Staley, CPA, P.A.
2920 S.W. Mapp Road
Palm City, FL 34990
(561) 221-1273
December 20, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Clements Golden Phoenix Enterprises, Inc.
Ladies and Gentlemen:
We have read Item 4(a) of the form 8-K dated December 20, 2000 of Clements
Golden Phoenix Enterprises, Inc. and are in agreement with the statements
contained therein.
Yours truly,
/s/ Joan Staley
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Joan R. Staley
Certified Public Accountant
