Two Hands (TWOH) 8-K Changes in Registrant's Certifying Accountant

August 11, 2017

Securities and Exchange Commission

450 Fifth Street N.W.

Washington, DC 20549

We have read the statements of Two Hands Corporation, pertaining to our firm included under Item 4.01 of Form 8-K dated August 10, 2017 and agree with such statements as they pertain to our firm.

Sincerely,

/s/ KLJ & Associates, LLP

5201 Eden Avenue

Suite 300  

Edina  MN 55436

630.277.2330