Attached files

file filename
8-K - Silverton Adventures, Inc.f8kofnonreliance.htm

[letterofsadlergibbassocia001.jpg]











October 15, 2012




Office of the Chief Accountant

Securities and Exchange Commission

460 Fifth Street N. W.

Washington, DC 20549


Re: Silverton Adventures, Inc.

Commission File Number 333-153626


Dear Sirs:


We are not in agreement with the statements being made by Silverton Adventures, Inc. in its Form 10-K dated October 15, 2012 as they were not reviewed by the firm prior to issuance.


We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.


Sincerely,



Sadler, Gibb & Associates, LLC