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8-K - Concrete Leveling Systems Incg8431.htm
Exhibit 16
Hobe & Lucas
    Certified Public Accountants, Inc. _____________________________________________________________________________________________________________________________________________________________________________________________________
 
4807 Rockside Road, Suite 510
Phone:  (216) 524.8900
 
Independence, Ohio  44131
Fax:  (216) 524.8777
 
http://www.hobe.com                               

 
May 31, 2017
 
Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549
 
Re: Concrete Leveling Systems Inc.
 
Commission File Number 000-53048
 
Dear Sirs:
 
We have received a copy of, and are in agreement with, the statements being made by Concrete Leveling Systems Inc. in Item 4.01 of its Form 8-K dated May 31, 2017 and captioned “Changes in Registrant’s Certifying Accountant.”
 
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
 
Sincerely,
 
 
/s/ Hobe & Lucas Certified Public Accountants, Inc.
 
 
Hobe & Lucas Certified Public Accountants, Inc.