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8-K - FORM 8-K - Universal Resourcesunivresour20181022_8k.htm

 

Exhibit 16.1

 

 

509.624.9223 802 N. Washington St. 

mail@fruci.com   Spokane, WA 99201

 

 

October 23, 2018

 

 

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100F Street, N.E.

Washington, DC 20549

 

 

Re: Universal Resources

Commission file number: 000-30520

 

 

Dear Sir or Madam:

 

We have read Item 4.01 of Form 8-K of Universal Resources dated October 15, 2018, and agree with the statements concerning our Firm contained under Item 4.01 therein.

 

 

Very truly yours,

 

 

/s/ Fruci & Associates II, PLLC