Exhibit 16.1
PLS CPA, A PROFESSIONAL CORP.
t 4725 MERCURY STREET #210t SAN DIEGOt CALIFORNIA 92111t
t TELEPHONE (858)722-5953t FAX (858) 761-0341t FAX (858) 433-2979
t E-MAIL changgpark@gmail.comt
February 13, 2013
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7561
Re: W270, Inc.
Dear Madame or Sir
On February 13, 2013 our appointment as auditor for W270, Inc., ceased. We have read W270, Inc.’s statement included under Item 4.01 of its Form 8-K dated February 13, 2013 and agree with such statements, insofar as they apply to us.
Very truly yours,
s/PLS CPA
PLS CPA, A Professional Corp.
September 25, 2012
San Diego, CA. 92111