Attached files

file filename
8-K - Emo Capital Corp.emo8kdec17.htm

Kenne Ruan, CPA, P.C. Phone: (203) 824-0441 Fax: (203) 413-6486

40 Hemlock Hollow Road, Woodbridge, CT 06525 Web: www.kruancpa.com

 

 

 

 

 

 

 

December 17, 2013

 

Office of the Chief Accountant

Securities and Exchange Commission

100F Street, NE

Washington, D.C. 20549

 

 

Dear Sir/Madam:

 

We have read the statements made by Emo Capital Corp. (the Company), which were provided to us and which we understand will be filed with the Commission pursuant to Item 4.01 of its Form 8-K, regarding the change in certifying accountant. We agree with the statements concerning our firm in such Current Report on Form 8-K. We have no basis to agree or disagree with other statements made under Item 4.01.

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

 

Very truly yours,

 

/s/Kenne Ruan, CPA, P.C.

Kenne Ruan, CPA, P.C.