Exhibit 16.1
March 8, 2019
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7561
Re: First National Energy Corporation
Dear Madame or Sir
On February 26 2019 we resigned as auditor for First National Energy Corporation ended. We have read First National Energy Corporation’s statement included under Item 4.01 of its Form 8-K dated March 8, 2019 and agree with such statements, insofar as they apply to us.
Very truly yours,
| /s/ SLF | |
| Schwartz Levitsky Feldman LLP ("SLF"), | |
| March 12, 2019 |
