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Hunter & Renfro, LLP
a Tax, Accounting, Business Valuation & Litigation Support Firm
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455 Capital Mall, Suite 235
Sacramento, CA 95814
Tel 916-443-5670
Fax 916-443-8938
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520 Broadway, Suite 350 PMB 125
Santa Monica, CA 90401
Tel 310-255-7955
Fax 310-255-7974
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May 6, 2011
Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N.W.
Washington, DC 20549
Re: Phoenix International Ventures, Inc.
Commision File Number 333-140257
Dear Sirs:
We have received a copy of, and are in agreement with, the statements being made by Phoenix International Ventures, Inc. in item 9 of its for 10K dated May 16, 2011, captioned"Changes in and Disagreements with Accountants on Accounting and Financial Disclosure."
We hereby consent to the filing of this letter as an exhibit to the foregoing report on form 10K.
Sincerely,
/s/ Hunster & Renfro, LLP
Hunster & Renfro, LLP