Scrudato & Co., PA
7 Valley View Drive
Califon, NJ 07830
January 5, 1017
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: Ultimate Products Corporation
We have read the statements made by Ultimate Products Corporation. in Item 4.01 of this Form 8-K/A regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made in Item 4.01 of this Form 8-K/A.
Yours truly,
/s/ Scrudato & Co., PA