EXHIBIT 16.1
Rodefer, Moss & Co. PLLC
October 27, 2014
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100F Street Northeast
Washington, DC 20549-2000
Re: FullCircle Registry, Inc. - File No. 333-51918
Dear Sirs:
We have read Item 4.01 of Amendment No. 1 to Form 8-K, dated October 8, 2014, of FullCircle Registry, Inc. and are in agreement with the statements contained therein as it pertains to our firm.
We have no basis to agree or disagree with any other statements of the Registrant contained in Item 4.01.
Sincerely,
/s/ Rodefer, Moss & Co, PLLC
Rodefer, Moss & Co., PLLC