EXHIBIT 16

November 17, 2006

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously the independent  registered  public accounting firm of Placer
del Mar,  Ltd.,  a Nevada  corporation  (the  "Company")  and we reported on the
balance  sheets of the Company for the year ending June 30, 2005 and the related
statements of operations,  stockholders' equity and cash flows for the year then
ended.

On August 15, 2006, we resigned as the independent  registered public accounting
firm of the Company We have read the Company's  statements  included  under Item
4.01 of its  Form  8-K/A,  dated  November  17,  2006  and we  agree  with  such
statements,  except that we are not in a position to agree or disagree  with the
Company's  statements related to the engagement of Change G. Park, CPA, Ph.D. as
their independent registered public accounting firm.

Sincerely,


/s/ Armando C. Ibarra, C.P.A.
-----------------------------------
Armando C. Ibarra, C.P.A.