Attached files
| file | filename |
|---|---|
| S-1/A - FORM S-1/A7 REGISTRATION STATEMENT - CQENS Technologies Inc. | s1a7_s1z.htm |
| EX-5.1 - EXHIBIT 5.1 LETTER OF OPINION - CQENS Technologies Inc. | s1a7_ex5z1.htm |
| EX-23.1 - EXHIBIT 23.1 LETTER OF CONSENT - CQENS Technologies Inc. | s1a7_ex23z1.htm |
Exhibit 16.4
August 28, 2013
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6561
Ladies and Gentlemen:
We have read the section of Changes in and Disagreements with Accountants on Accounting and Financial Disclosure of the S-1/A of OICco Acquisition IV Inc., filed on or about August 28, 2013 and are in agreement with the statements contained therein. We cannot offer any opinion to other section of the S-1/A for which we have no basis to agree or disagree with the statements of the registrant contained therein.
Respectfully,
/s/ Sam Kan & Company