September 10, 2015
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of the Form 8-K dated on or about September 10, 2015, of M Line Holdings, Inc., and are in agreement with the statements contained therein inasmuch as they relate to our firm. We have no basis on which to agree or disagree with the other statements contained therein.
/s/ MaloneBailey, LLP
Houston, Texas