November 13, 2013
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K dated November 13, 2013, to be filed by our former client, the AFH Acquisition X, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
| Very truly yours, | |
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| EFP Rotenberg, LLP | |
| Rochester, New York |
