Exhibit 16.1
March 18, 2016
Securities and Exchange Commission
100 F. Street
Washington, DC 20549 - 7561
Re: Gala Global Inc.
Commission File No. 333-172744
We have read the statements that we understand Gala Global Inc will be included under Item 4.01 of the Form 8-K report dated February 25, 2016 and agree with such statements in so far as they apply to our firm.
We have no basis to agree or disagree with any other statement made in Item 4.01 of such report.
Sincerely,
Cutler & Co., LLC
Wheat Ridge, Colorado