Attached files
| file | filename |
|---|---|
| 8-K/A - 8-K/A - APT Systems Inc | v345511_8ka.htm |
Exhibit 16
SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E., Mail Stop 7010
Washington, D.C. 20549
Re: APT Systems, Inc. (the “Company”)
Form 8-K, Item 4.02, dated May 16, 2013 (the “Report”)
Gentlemen:
We have reviewed the above referenced Report filed by the Company. We agree with the statements made by the Company in the Report and authorize the Company to file a copy of this letter as an exhibit to the Report.
|
Cutler & Co. LLC
/s/ Cutler & Co. LLC Denver, Colorado May 16, 2013 |