August 22, 2016
Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Commissioners:
We have read Item 4.01, and are in agreement with the statements as they related to our firm being made by Michael James Enterprises, Inc. in Item 4.01 of its Form 8-K dated August 22, 2016, captioned “Changes in Registrant’s Certifying Accountant”. We have no basis to agree or disagree with the other statements contained therein.
Very truly yours,
/s/ Friedman LLP
Marlton, New Jersey