Amanasu Environment (AMSU) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

JEFFREY & COMPANY

CERTIFIED PUBLIC ACCOUNTANTS

61 BERDAN AVENUE

WAYNE, NEW JERSEY 07470

LICENSED TO PRACTICE	TEL:  973-628-0022
IN NEW YORK AND NEW JERSEY	FAX:  973-696-9002
MEMBER OF AICPA	E-MAIL:  rgjcpa@optonline.net
PRIVATE COMPANIES PRACTICE SECTION
MEMBER CENTER FOR PUBLIC COMPANY AUDIT FIRMS

May 17, 2014

U.S. Securities and Exchange Commission

100 F Street, NE

Washington D.C. 20549

We have reviewed the filing of Amanasu Environment Corporation on Form 8-K, dated May 17, 2014, and agree with the statements made therein.

Yours truly,

Jeffrey & Company