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8-K - Free Flow, Inc.freeflow8kauditorchg.txt


                                  EXHIBIT 16.1



           Letter of PLS CPA, A Professional Corp., dated June 8, 2015




PLS CPA, A PROFESSIONAL CORP. * 4725 MERCURY STREET #210 * SAN DIEGO * CALIFORNIA 92111* * TELEPHONE (858)722-5953 * FAX (858) 858-761-0341 * FAX (858) 433-2979 * E-MAIL changgpark@gmail.com * June 8, 2015 Securities and Exchange Commission 100 F Street, NE Washington, DC 20549-7561 Re: Free Flow, Inc. Dear Madame or Sir On May 22, 2015 our appointment as auditor for Free Flow, Inc., ceased. We have read Free Flow, Inc.'s statement included under Item 4.01 of its Form 8-K dated May 22, 2015 and agree with such statements, insofar as they apply to us. Very truly yours, /s/ PLS CPA ---------------------------- PLS CPA, A Professional Corp. San Diego, CA 92111 Registered with the Public Company Accounting Oversight Board