AF OCEAN INVESTMENT MANAGEMENT (AFAN) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

      2451 N. McMullen Booth Road Suite.308 Clearwater, FL 33759   Toll fee: 855.334.0934   Fax: 800.581.1908

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

October 3, 2014

Dear Sir/Madam:

We have read the statements included in the Form 8-K dated October 2, 2014, of AF Ocean Investment Management Company, to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.

Very truly yours,

/s/ DKM Certified Public Accountants

DKM Certified Public Accountants

Clearwater, Florida