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8-K - CURRENT REPORT - GILLA INC.glla_8k.htm
EXHIBIT 16.1


JEWETT, SCHWARTZ ,WOLFE & ASSOCIATES
HOLLYWOOD, FL


 
 
                            February 25, 2011


Securities and Exchange Commission
100 F Street, N.W.
Washington, DC 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Gilla  Inc., (the “Company”) Form 8-K dated February 25, 2011, and are in agreement with the statements relating only to Jewett, Schwartz, Wolfe & Associates  contained therein. We have no basis to agree or disagree with other statements of the Company contained therein

Very truly yours,
 
 
s/s JEWETT, SCHWARTZ ,WOLFE & ASSOCIATES