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8-K - CURRENT REPORT - SoOum Corp.soum071217form8k.htm
DLL CPAs LLC

201 West Charlton Street

Savannah, Georgia 31401


January 24, 2017


Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Re: SoOum Corp.


We have read the statements made by SoOum Corp. in item 4.01 of this Form 8-K regarding the change in auditors.  We agree with such statements made regarding our firm.  We have no basis to agree or disagree with other statements made in item 4.01 of this Form 8-K.


Yours truly,


/s/ DLL CPA