Exhibit 16.1 Letter from PLS CPA, A Professional Corp.
PLS CPA, A PROFESSIONAL CORP.
t 4725MERCURY STREET #210t SAN DIEGOt CALIFORNIA 92111t
t TELEPHONE (858)722-5953t FAX (858) 858-761-0341 t FAX (858) 433-2979
t E-MAILchanggpark@gmail.comt
January 17, 2013
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7561
Re: Verify Smart, Corp.
Dear Madame or Sir
On December 21, 2012 our appointment as auditor for Verify Smart Corp., ceased. We have read Verify Smart Corp.’s statement included under Item 4.01 of its Form 8-K/A dated January 17, 2013 and agree with such statements, insofar as they apply to us.
Very truly yours,
/s/PLS CPA
____________________________
PLS CPA, A Professional Corp.
San Diego, CA 92111
Registered with the Public Company Accounting Oversight Board
