Good Gaming (GMER) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

May 2, 2016

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street NE

Washington, DC 20549

Re: HDS INTERNATIONAL CORP.

Ladies and Gentlemen:

We have read the statements under item 4.01 in the Form 8-K dated May 2, 2016, of HDS INTERNATIONAL CORP. (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 2, 2016