EX-16 2 f8k122606ex16_bywater.htm LETTER FROM GATELY & ASSOCIATES, LLC

Letter from Gately & Associates, LLC

December 26, 2006

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

Re: Bywater Resources, Inc.

File no. 000-29953

We have read the statements under Item 4.01 of the Form 8-K report dated December 26, 2006 regarding our firm. We agree with the statements reported therein under section 1 and have no basis to agree or disagree with statements reported under section 2.

James Gately

Gately and Associates, LLC

Certified Public Accountants