E-Waste Systems (EWSI) 8-K/A Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 16.1

January 21, 2014

Office of the Chief Accountant

Securities and Exchange Commission

460 Fifth Street N. W.

Washington, DC 20549

Re:    E-Waste Systems, Inc.

         Commission File Number 333-165863

Dear Sirs:

We are in agreement with the statements being made by E-Waste Systems, Inc. in its Form 8-K dated November 16, 2013.  We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

Sincerely,

/s/  Sadler, Gibb & Associates, LLC                                          

      Sadler, Gibb & Associates, LLC