Razor Resources (RZOR) 8-K/A Changes in Registrant's Certifying Accountant

Stan J.H. Lee, CPA

2160 North Central Rd Suite 209 tFort Lee tNJ 07024

P.O. Box 436402t San Diegot CA 92143-6402

619-623-7799 tFax 619-564-3408 tstan2u@gmail.com

IMAGE OMITTED [clip_image001.gif]

November 13, 2013

U.S. Securities and Exchange Commission

450 Fifth Street N. W.

Washington, DC 20549

Re: Razor Resources Inc.

Exhibit 16.1 Letter

Ladies and Gentlemen:

We have read the statements under item 4.01 in the Form 8-/A dated November 13, 2013 , of Razor Resources Inc. (the Company) to be filed with the Securities and Exchange Commission and we agree with such statements therein as relate to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.

Yours very truly,

/s/ Stan J.H.Lee