Exhibit 16.1
| BMKR, LLP Certified Public Accountants 1200 Veterans Memorial Hwy., Suite 350 Hauppauge, New York 11788 | T 631 293-5000 F 631 234-4272 www.bmkr.com |  |
| Thomas G. Kober, CPA | Charles W. Blanchfield, CPA (Retired) | |
| Alfred M. Rizzo, CPA | Bruce A. Meyer, CPA (Retired) | |
| Joseph Mortimer, CPA |
August 22, 2017
Securties & Exchange Commission
100 F Street NE
Washington, DC 20549
Effective 8/22/2017 we have been terminated as auditors of BTHC X Inc.
We have read item 4.01 of form 8 K/A dated 8/14/17 and are in agreement with the statements contained in the first, second, third, fourth and fifth paragraphs. We have no basis to agree or disagree with other statements of the registrant contained therein.
Sincerely,
/s/ BMKR LLP
BMKR LLP
Hauppauge, NY
Member American Institute of Certified Public Accounts
Member Public Company Accounting Oversight Board