Exhibit 16.1
December 28, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated December 21, 2017 of MassRoots, Inc. (the “Company”) and are in agreement with the statements relating only to Liggett & Webb, P.A.contained therein. We have no basis to agree or disagree with other statements of the Company contained therein.
/s/ Liggett & Webb, P.A.