Attached files
file | filename |
---|---|
8-K - CHANGE IN PCAOB AUDITOR - TOA Optical Tech, Inc. | toaoptical_changeinauditor.htm |
Messineo & Co, CPAs LLC 2451 N McMullen Booth Rd - Ste. 309 Clearwater, FL 33759-1362 T: (727) 421-6268 F: (727) 674-0511 |
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
February 13, 2014
Dear Sir/Madam:
We have read the statements included in the Form 8-K dated February 13, 2014 of TOA Optical Tech, Inc., to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our decline to stand for re-appointment and our audit for the year ended July 31, 2013 and for the period July 22, 2013 to July 31, 2013 and any subsequent interim period through the date of decline to stand for re-appointment.
Very truly yours,
Messineo & Co CPAs
Clearwater, FL