Nogales Resources (NLRT) 8-K Changes in Registrant's Certifying Accountant

 

August 15,2016

U.S. Securities andExchange Commission450Fifth Street,N.W.

Washington,DC 20549

RE: NogalesResourcesCorp.

FileNo.: 333-199013

WehavereadthestatementsunderItem4.01oftheCurrentReportonForm8-KtobefiledwiththeSecuritiesandExchangeCommissionon August15, 2016 regardingthechange ofauditors.We agree withall statementspertaining to us.

Wehave no basistoagree or disagree withstatementspertaining tothesuccessoraccountants.

/s/ Malone Bailey, LLP

MaloneBailey,LLPwww.malonebailey.com

Houston, Texas