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8-K - FORM 8-K CURRENT REPORT - APT Systems Incf8k090815_8k.htm




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Exhibit 16.1

 

 September 8, 2015

 

Securities and Exchange Commission

100 F. Street

Washington, DC 20549 - 7561

 

Re: APT Systems, Inc.

Commission File No. 333-181597

 

We have read the statements that we understand APT Systems, Inc. will include under Item 4.01 of the Form 8-K report dated September 8, 2014 and agree with such statements in so far as they apply to our firm.

 

We have no basis to agree or disagree with any other statement made in Item 4.01 of such report.

 

Sincerely,

 


/s/ Cutler & Co., LLC



Cutler & Co., LLC











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