May 2, 2022
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Commissioners:
We have read the statements made by AB International Group Corp. (the “Company”), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of the Company dated May 2, 2022 and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.
Very truly yours,
/s/ Rotenberg Meril Solomon Bertiger & Guttilla P.C.
ROTENBERG MERIL SOLOMON BERTIGER & GUTTILLA, P.C.
Saddle Brook, New Jersey