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8-K - FORM 8-K - AGRO CAPITAL MANAGEMENT CORP.acmb_8k.htm

EXHIBIT 7.1

 

August 23, 2017

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Re: Agro Capital Management Corp.

 

Gentlemen:

 

We have read Item 4.02 “Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review” contained in Agro Capital Management Corp.’s Form 8-K dated August 23, 2017, and are in agreement with the statements contained therein.

 

 

Very truly yours,

 

/s/ Michael Gillespie & Associates, PLLC

Seattle, Washington