Accel Brands (ACLP) 8-K Changes in Registrant's Certifying Accountant

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January 23, 2014

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01(a) of the Form 8-K dated January 23, 2014, of Accelpath, Inc. and are in agreement with the statements contained therein inasmuch as they relate to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ MaloneBailey, LLP

Houston, Texas