EXHIBIT 7.02
November 23, 2020
Securities and Exchange Commission
100 F. Street
Washington, DC 20549 - 7561
Re: Toga Limited
We have read the statements that Toga Limited, included under Item 4.02 of the Form 8-K report dated November 23, 2020, and agree with such statements in so far as they apply to our firm.
We have no basis to agree or disagree with any other statement made in Item 4.02 of such report.
Sincerely,
Pinnacle Accountancy Group of Utah
(a dba of Heaton & Company, PLLC)
Farmington, Utah
Farmington Office: |
| Ogden Office: |
1438 North Highway 89, Ste. 120 | www.pinncpas.com | 3590 Harrison Blvd. Ste. GL-2 |
Farmington, UT 84025 |
| Ogden, UT 84403 |
(801) 447-9572 |
| (801) 399-1183 |
4825-5958-8306.1