U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE, Mail Stop 6010
Washington DC 20549
Ladies and Gentlemen:
We have reviewed the disclosures concerning Ingenium Accounting Associates made by Cibolan Gold Corporation in Item 4.01 of its Current Report on Form 8-K, and we are in agreement with such disclosures.
Sincerely,
/s:/ Ingenium Accounting Associates
