May 12, 2011

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

Ladies and Gentlemen:

We have read the statements of Natural Resources USA Corporation pertaining to our firm included under Item 4.01 of Form 8-K dated May 11, 2011, and agree with such statements as they pertain to our firm.

Sincerely,

HJ & Associates, LLC