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8-K - FORM 8-K - NUTRA PHARMA CORPa13088.htm

Exhibit 16.1


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432 Park Avenue South, 10th Floor

New York , NY 10016 / (212) 481-3490


1901 South Congress Avenue, Suite 110

Boynton Beach, FL 33426 / (561) 752-1721




May 1, 2017

 


Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

 


RE:  Nutra Pharma Corp.



File Ref No:  000-32141



We have read the statements of Nutra Pharma Corp., pertaining to our firm included under Item 4.01 of Form 8-K dated May 1, 2017 and agree with such statements as they pertain to our firm.  We have read Item 4.01, captioned “Changes in Registrant’s Certifying Accountant,” of the Current Report on Form 8-K of Nutra Pharma Corp., and are in agreement with the statements therein as they relate to our firm.  We have no basis to agree or disagree with the other statements contained therein.


Sincerely,



Liggett & Webb, P.A.

Certified Public Accountants

Boynton Beach, Florida