ALBERT WONG & CO., LLP
139 FULTON STREET, SUITE 818B
NEW YORK, NY 10038
TEL: (212) 226-9088
December 4, 2014
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street NE
Washington, DC 20549
Re: Mentor Capital, Inc.
Ladies and Gentlemen:
We have read the statements under item 4.01 in the Form 8-K dated December 4, 2014, of Mentor Capital, Inc. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.
Very Truly Yours,
/s/ALBERT WONG & CO., LLP.
ALBERT WONG & CO., LLP