Exhibit
16.1
July
17,
2007
Office
of
the Chief Accountant
SECPS
Letter File
Securities
and Exchange Commission
100
F
Street, NE
Washington,
DC 20549
Re:
Deer
Valley Corporation
Commission
File Reference No. 001-14800
We
were
previously the principal accountants for Deer Valley Corporation for the fiscal
years ended December 31, 2005 and 2006. We have not reported on the financial
statements of the Company as of December 31, 2007 or conducted any other audit
services for the Company. On July 16, 2007, we were dismissed as principal
accountant.
We
have
read the statements of Deer Valley Corporation included in Item 4.01(a) of
the
Form 8-K dated July 16, 2007 to be filed regarding the recent change of auditors
with the Securities and Exchange Commission. We agree with such statements
regarding our firm. We have no basis to agree or disagree with other statements
made under Item 4.
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Very
truly yours,
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Herman,
Lagor, Hopkins & Meeks, P.A.
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/s/
Richard Herman
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Richard
M. Herman, CPA
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President
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