Attached files
| file | filename |
|---|---|
| 8-K - SPIRITS TIME INTERNATIONAL, INC. | searsform8kitem401changeince.htm |
Morrill & Associates, LLC
Certified Public Accountants
1448 North 2000 West, Suite 3
Clinton, Utah 84015
801-820-6233 Phone; 801-820-6628 Fax
March 14, 2014
Securities and Exchange Commission
100 F Street N.E.
Washington DC 20549
Ladies and Gentleman:
We have read the statements made by Sears Oil and Gas Corporation in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Current Report on Form 8-K regarding the event that occurred on March 13, 2014 and are in agreement with the statements contained in such Item 4.01 insofar as they relate to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
Sincerely,
/s/ Morrill & Associates
Morrill & Associates