Pinnacle Resources Inc ▼

<DESCRIPTION>ATTORNEY OPINION AND CONSENT
<TEXT>
    OPINION OF COUNSEL, JODY M. WALKER


                     [JODY M. WALKER - LETTERHEAD]



December 1, 2004


U.S. Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington D.C.  20549

         Re:      Pinnacle Resources, Inc.
                  Form S-8 Registration Statement
                  OPINION OF COUNSEL


Ladies and Gentlemen:

                               OPINION OF  . . .

<TEXT>



    OPINION OF COUNSEL, JODY M. WALKER


                     [JODY M. WALKER - LETTERHEAD]



April 11, 2001


U.S. Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington D.C.  20549

         Re:      Pinnacle Resources, Inc.
                  Form S-8 Registration Statement
                  OPINION OF COUNSEL


Ladies and Gentlemen:

                               OPINION OF  . . .