February 25, 2015
Harvey Katz
Earth Science Tech, Inc. (fka Ultimate Novelty Sports, Inc.)
40 East Main Street, Suite 998
Newark, DE 19711
Dear Dr. Katz:
Effective February 25, 2015, we will cease our services as your independent auditor. We have reached this decision reluctantly and after substantial deliberation. As a result of our resignation, you are required to file a Form 8-K with the SEC disclosing this matter.
We are in the process of reviewing your account. Once the review is complete, we will notify you of any unused amounts.
Thank you for your time. We look forward to assisting you with the transition to your new accountants. If you have any questions regarding this letter or require additional information, please contact our office at the number listed below.
Sincerely,
/s/ De Joya Griffith, LLC
De Joya Griffith, LLC
Certified Public Accountants
Corporate Headquarters: De Joya Griffith, LLC
2580 Anthem Village Drive, Henderson, NV 89052 Phone: (702) 563-1600 Fax: (702) 920-8049
March 16, 2015
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
RE: Earth Science Tech, Inc.
We have read the statements that we understand Earth Science Tech, Inc. will include under Item 4.01, Changes in Registrant’s Certifying Accountant and Item 4.02, Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review, of the Form 8-K report it will file. We agree with such statements made regarding our firm.
Very truly yours,
De Joya Griffith, LLC
Certified Public Accountants
Corporate Headquarters:
De Joya Griffith, LLC
2580 Anthem Village Drive, Henderson, NV 89052 Phone: (702) 563-1600 Fax: (702) 920-8049
