Exhibit 16.1





January 22, 2007

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Ladies and Gentlemen:

We have read the statements of Siclone Industries, Inc. pertaining to our firm
included under Item 4.01 of Form 8-K dated January 22, 2007 and agree with such
statements as they pertain to our firm. We have no basis to agree or disagree
with other statements of the registrant contained therein.

Sincerely,

/s/ HJ & Associates, LLC

HJ & Associates, LLC
Salt Lake City, Utah