Attached files
| file | filename |
|---|---|
| 8-K - Spiral Toys Inc. | form8-k.htm |
Exhibit 16.1
January 7, 2016
U.S. Securities and Exchange Commission
100 F. Street
Washington, DC 20549 – 7561
Ladies and Gentlemen:
Re: Spiral Toys, Inc.
Commission File No. 333-178738
We have read the statements of Spiral Toys, Inc. pertaining to our firm included in Item 4.01 of the Form 8-K dated January 7, 2016 and are in agreement with the statements contained in that document pertaining to our firm.
Sincerely,
/s/ HJ Associates & Consultants, LLP
HJ Associates & Consultants, LLP