Vapotherm 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

April 15, 2014

Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

We have read the statements that we understand Vaporin Inc. (the “Registrant” or the “Company”) will include under Item 4.01 of the Form 8-K report it will file regarding the change in independent registered public accounting firms. We agree with such statements regarding our firm.

Respectfully submitted,

/s/ KBL, LLP

KBL, LLP

New York, NY

114 West 47th St., 19^th Floor, Suite 1900, New York, NY 10036 212-785-9700