COMSovereign Holding (COMS) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

August 15, 2013

United States

Securities and Exchange Commission

Washington, D.C. 20549

RE:  MacroSolve, Inc.

Form 8-K

Commission File Number:  333-15032

We have reviewed the information contained in the accompanying Form 8-K and are in agreement with the information contained therein.

Sincerely,

Hood & Associates, CPAs, P.C.

Tulsa, Oklahoma