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8-K - CURRENT REPORT - Electric Tractor Corp.etc_8k.htm
EXHIBIT 16.1
 
Silberstein Ungar, PLLC CPAs and Business Advisors 
Phone (248) 203-0080
Fax (248) 281-0940
30600 Telegraph Road, Suite 2175
Bingham Farms, MI 48025-4586
www.sucpas.com


November 3, 2014

Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, DC 20549­7561

Re: Electric Tractor Corp.

We have read the statements included in the 8-K dated August 4, 2014 of Electric Tractor Corp. to be filed with the Securities and Exchange Commission and are in agreement with the statements concerning our firm.

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

Sincerely,

/s/ Silberstein Ungar, PLLC
Silberstein Ungar, PLLC