EXHIBIT 16
May 21, 2015
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by U. S Highland, Inc. in Item 4.01 of its Form 8-K dated May 21, 2015, captioned “Changes in Registrant’s Certifying Accountant”.
/s/ Friedman LLP
New York, New York