Exhibit 16.1
Lake & Associates CPA’s LLC
1905 Wright Blvd.
Schaumburg IL 60193
August 29, 2013
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements included in the Form 8-K dated August 15, 2013, of First Level Entertainment Group, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 (a) insofar as they relate to our firm.
Yours very truly,
/s/ Lake & Associates CPA’s LLC
Lake & Associates CPA’s LLC
Schaumburg, Illinois