September 27, 2019
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated September 27, 2019, of Cipherloc Corporation and are in agreement with the statements contained in the second paragraph on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Sincerely yours,
/s/ Semple, Marchal & Cooper LLP | |
Semple, Marchal & Cooper LLP |