NAYA Biosciences (NAYA) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.2

RBSM LLP

NEW YORK, NEW YORK

January 6, 2017

Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of INVO Bioscience, Inc.  (the “Company”) Form 8-K dated January 6, 2017, and are in agreement with the statements relating only to RBSM LLP contained therein. We have no basis to agree or disagree with other statements of the Company contained therein

Very truly yours,

/s/ RBSM LLP