<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit161.txt
<TEXT>
================================================================================

                                                                MORGAN & COMPANY
                                                           Chartered Accountants


        September 7, 2006


        Securities and Exchange Commission 100 F Street, NE
        Washington, DC
        20549 USA

        Dear Sirs:

        RE: QUANTUM ENERGY INC.
        FILE REFERENCE NO. 333-102117
        -----------------------------

        We are the former independent auditors for Quantum Energy Inc. (formerly
        Boomers' Cultural Development Inc.) (the "Company") and, as of September
        6, 2006, we resigned as principal  accountants  of the Company.  We have
        read Item 4.01 which is disclosed  in the  Company's  Current  Report on
        Form 8-K,  which the  Company  expects to file with the  Securities  and
        Exchange Commission on or around September 7, 2006, and are in agreement
        with the statements  contained  therein,  insofar only as they relate to
        our firm. We have no basis to agree or disagree with other statements of
        the Company contained therein.


        Yours truly,


        "Morgan & Company"


        Chartered Accountants


Tel: (604) 687-5841            Member of           P.O. Box 10007 Pacific Centre
Fax: (604) 687-0075              ACPA         Suite 1488-700 West Georgia Street
www.morgan-cas.com           International               Vancouver, B.C. V7Y 1A1
</TEXT>
</DOCUMENT>