Exhibit 16.1

January 26, 2005



U. S. Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Gentlemen:

On January 26, 2005,  this Firm  received a draft copy of a Form 8-K to be filed
by  Basic  Empire  Corporation  (SEC  File  #0-49608,  CIK  #1166389)  (Company)
reporting an Item 4.01 - Changes in Registrant's Certifying Public Accountant.

We have no  disagreements  with the statements  made in the draft Form 8-K, Item
4.01 disclosures which we read.

Yours truly,

/s/ S. W. Hatfield, CPA
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S. W. Hatfield, CPA
Dallas, Texas