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8-K - NATURAL RESOURCES USA CORP 8-K 5-11-2011 - AMERALIA INC | form8k.htm |
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