Exhibit 16.1
Messineo & Co., CPAs LLC 2471 N McMullen Booth Rd, Ste. 302 Clearwater, FL 33759-1362 T: (727) 421-6268 F: (727) 674-0511 |
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
October 30, 2013
Dear Sir/Madam:
We have read the statements included in the Form 8-K dated October 22, 2013, of Universal Technology Systems Corp. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.
Very truly yours,
Messineo & Co., CPAs, LLC
Clearwater, FL