May 16, 2014
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by FAB Universal Corp.in Item 4.01 of its Form 8-K dated May 16, 2014, captioned “Changes in Registrant’s Certifying Accountant.” We have no basis to agree or disagree with the other statements contained therein.
/s/ Friedman LLP
New York, New York