hopTo (HPTO) 8-K Changes in Registrant's Certifying Accountant

April 26, 2018

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on April 22, 2018, to be filed by our former client, hopTo, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ Macias Gini & O’Connell LLP