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8-K/A - 8-K/A - Pacific Gold & Royalty Corp.f8ka050911.htm

EXHIBIT 16.1







May 6, 2011


U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re: Pacific Gold Corp.
File 000-32629


Dear Sir or Madam:


We have read Item 4.01 of Form 8-K of Pacific Gold Corp., and agree with the statements concerning our Firm contained therein.


Very truly yours,



/s/ Jewett, Schwartz, Wolfe & Associates

Hollywood, Florida
May 6, 2011