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8-K/A - AMENDED CURRENT REPORT ON FORM 8-K/A DATED AUGUST 1, 2012 - High Sierra Technologies, Inc.f8ka18912.htm

Exhibit 16.1 Letter on change of certifying accountant



Child, Van Wagoner & Bradshaw, PLLC

5296 South  Commerce Drive, Suite 300

Salt Lake City, Utah  84107-5370      (801) 281-4700




August  9,  2012



Securities and Exchange Commission

100 F Street,  NE

Washington, D.C. 20549



Ladies and Gentlemen:


The firm of  Child, Van Wagoner & Bradshaw, PLLC  was previously principal accountant for   

Gulf & Orient Steamship Company, Ltd..    (the "Company") and  reported  on  the financial statements of  the Company for the years ended  December  31, 2011 and  2010 .  On or about August 1, 2012, we changed  our accounting  practice from  Child, Van Wagoner & Bradshaw, PLLC  to Anderson Bradshaw PLLC. We  have  read  the  Company's statements  included  under Item 4.01 of  its Form 8-K-A1  dated  August  9 ,  2012,  and  agree with such  statements.



Very truly yours,


/s/Child, Van Wagoner & Bradshaw, PLLC


Child, Van Wagoner & Bradshaw, PLLC