On January 3, 2017, our board of directors dismissed Malone Bailey, LLP ("Malone Bailey"), as the independent registered public accounting firm of Sunburst Acquisitions V, Inc. (the "Company").

Malone Bailey's report on the financial statements for the fiscal years ended April 30, 2007 and 2006, the last reports issued by Malone Bailey, contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principle, other than an explanatory paragraph as to a going concern.

During the fiscal the years ended April 30, 2007 and 2006, and in the subsequent interim period through January 4, 2017, the date of termination of Malone Bailey, (a) there were no disagreements with Malone Bailey on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Malone Bailey, would have caused them to make reference to the subject matter of the disagreements in its reports on the financial statements for such year and (b) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

We have provided a copy of the disclosures contained herein to Malone Bailey on January 6, 2017, and requested Malone Bailey to provide it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not Malone Bailey agrees with the above disclosures. A copy of Malone Bailey's response letter is attached hereto as Exhibit 16.1.

 (b) New Independent Registered Public Accounting Firm

On December 1, 2016, our board of directors approved the engagement of WWC, P.C. ("WWC"), as the Company's new independent registered public accounting firm.

The Company has not consulted WWC during any period prior to the engagement of WWC regarding (i) the application of accounting principles to any specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company's financial statements, and either a written report was provided to the registrant or oral advice was provided that the new accountant concluded was an important factor considered by the registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(o)(1)(iv)) or a reportable event (as defined in Item 304(a)(1)(v)).