EXHIBIT 16.1

HARRIS & GILLESPIE CPA'S, PLLC

CERTIFIED PUBLIC ACCOUNTANT'S

3901 STONE WAY N., SUITE 202

SEATTLE, WA 98103

206.547.6050

July 7, 2015 

Office of the Chief Accountant 

Securities and Exchange Commission 

100 F Street, N.E. 

Washington, D.C. 20549 

Re: LAGOON GROUP CORP.

Dear Sirs/Madams: 

The undersigned Harris & Gillespie CPA's, PLLC previously acted as independent accountants to audit the financial statements of Lagoon Group Corp. We are no longer acting as independent accountants to the Company. 

This letter will confirm that we have read Item 4.01 included in the Form 8-K/A dated July 7, 2015 of Lagoon Group Corp. to be filed with the Securities and Exchange Commission and are in agreement with the statements related to our firm. 

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K/A. 

Very truly, 

/S/ HARRIS & GILLESPIE CPA'S, PLLC