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8-K - CURRENT REPORT ON FORM 8-K DATED JULY 7, 2014 - TORtec Group Corpf8kcurrentreportchangeinacco.htm

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July 7, 2014

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred

on July 7, 2014, to be filed by our former client, Geo Point Resources, Inc.  We agree with the statements

made in response to that Item insofar as they relate to our Firm.

We have no basis to agree or disagree with the other statements included in such Form 8-K.

Very truly yours,

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Mantyla McReynolds, LLC