Attached files
| file | filename |
|---|---|
| S-1/A - AMENDMENT 4 TO FORM S-1 - One 4 Art Ltd | uspartsam4v4.htm |
| EX-23.2 - EXHIBIT 23.2 - One 4 Art Ltd | exhibit232.htm |
| EX-23.3 - EXHIBIT 23.3 - One 4 Art Ltd | exhibit233.htm |
![[exhibit161v1001.jpg]](exhibit161v1001.jpg)
March 1, 2013
U. S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
We have read the statements of US Parts Online Inc., pertaining to our firm included under Changes In and Disagreements with Accountants on Accounting and Financial Disclosure in the Form S-1 Amendment 4 dated March 1, 2013 and agree with such statements as they pertain to our firm.
Sincerely,
/s/ Sadler, Gibb & Associates, LLC