Exhibit 16.1
L&L CPAs, PA
19720 Jetton Road, 3rd Floor
Cornelius, NC 28031
May 3, 2018
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: Leo Motors, Inc.
We have read the statements made by Leo Motors, Inc. in Item 4.01 of this Form 8-K regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made in Item 4.01 of this Form 8-K.
Yours truly,
/s/ L&L CPAs, PA