Exhibit 16.1
L2 Medical Development Company
File No. 000-54092
Form 8-K
July 24, 2013
Letterhead of S. W. Hatfield, CPA
July 24, 2013
U. S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-2001
Gentlemen:
On July 24, 2013, this Firm received a draft copy of a Current Report on Form 8-K to be filed by L2 Medical Development Company (SEC File # 000-54092, CIK: 1495899) (Company) reporting an Item 4.01 - Changes in Registrant’s Certifying Public Accountant.
We have no disagreements with the statements made in the draft Form 8-K, Item 4.01 disclosures which we read.
Yours truly,
/s/ S. W. Hatfield, CPA
S. W. Hatfield, CPA
Dallas, Texas