Attached files

file filename
8-K - Trans-Pacific Aerospace Company, Inc.v173022_8k.htm
EX-10.3 - Trans-Pacific Aerospace Company, Inc.v173022_ex10-3.htm
EX-99.1 - Trans-Pacific Aerospace Company, Inc.v173022_ex99-1.htm
EX-10.4 - Trans-Pacific Aerospace Company, Inc.v173022_ex10-4.htm
EX-10.5 - Trans-Pacific Aerospace Company, Inc.v173022_ex10-5.htm
EX-10.6 - Trans-Pacific Aerospace Company, Inc.v173022_ex10-6.htm
EX-10.1 - Trans-Pacific Aerospace Company, Inc.v173022_ex10-1.htm
EX-10.2 - Trans-Pacific Aerospace Company, Inc.v173022_ex10-2.htm

John Kinross-Kennedy, C.P.A.
17848 Skypark Circle, Suite C
Irvine, CA  92614-6401
(949) 955-2522.  Fax (949) 724-3817
JKinross@Zamucen.com

February 2, 2010

Securities and Exchange commission
450 Fifth Street, N.W.
Washington, D.C 20549
U.S.A.

Dear Ladies and Gentlemen:

I am the former independent auditor for Pinnacle Energy, Corporation (the “Company”).  I have read the Company’s current report on 8-K of this date and am in agreement with the disclosure in Item 4, in so far as it pertains to my firm.   I have no basis to agree or disagree with other statements of the Company contained therein.

Very truly yours,

/s/  John Kinross-Kennedy

JOHN KINROSS-KENNEDY