Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
April 12, 2013
Dear Sir/Madam:
We have read the statements included in the Form 8-K dated April 12, 2013, of Silver Horn Mining Ltd., to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.
Very truly yours,
/s/ DKM Certified Public Accountants
DKM Certified Public Accountants
f/k/a Drake & Klein CPAs
Clearwater Florida
