PLS CPA, A PROFESSIONAL CORP.
t 4725MERCURY STREET #210 t SAN DIEGO t CALIFORNIA 92111t
t TELEPHONE (858)722-5953 t FAX (858) 858-761-0341 t FAX (858) 433-2979
t E-MAIL email@example.com t
April 13, 2018
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7561
Dear Madame or Sir
On April 10, 2018 our appointment as auditor for Uppersolution.com, ceased. We have read Uppersolution.com’s statement included under Item 4.01 of its Form 8-K dated April 10, 2018 and agree with such statements, insofar as they apply to us.
Very truly yours,
/s/ PLS CPA
PLS CPA, A Professional Corp.
San Diego, CA 92111