August
20, 2010
Office of
the Chief Accountant
Securities
and Exchange Commission
450 West
Fifth Street N.W.
Washington
DC 20549
Ladies
and Gentlemen,
We have
read the statements about our firm included under Item 4.01 “Changes in
Registrant’s Certifying Accountant” in the Form 8-K dated August 20, 2010 of
Golden Eagle International, Inc., filed with the Securities and Exchange
Commission, and are in agreement with the statements contained therein as they
pertain to our firm.
Yours
truly,
/s/Chisholm, Bierwolf,
Nilson & Morrill
Chisholm,
Bierwolf, Nilson & Morrill, LLC