Its Burger Time Restaurant 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

May 11, 2015

U.S. Securities and Exchange Commission 

Office of the Chief Accountant 

100 F Street NE 

Washington, DC 20549

Re: PRETORIA RESOURCES TWO, INC.

Ladies and Gentlemen:

We have read the statements under item 4.01 in the Form 8-K dated May 11, 2015, of PRETORIA RESOURCES TWO, INC (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.

Respectfully submitted,

/s/ M & K CPAS, PLLC 

Houston, Texas 

May 11, 2015