October 28, 2015
Ms. Maryse Mills – Apenteng
Special Counsel
Securities and Exchange Commission
Re: OptiLeaf, Incorporated
File No. 333-202-003
Dear Ms. Mills – Apenteng,
Our client is in receipt of your comment letter dated October 1, 2015, and we have amended the S-1 Registration Statement and filed the Amended S-1 as of today. To further assist in your review of same, we are providing this correspondence to address your most recent comment letter, as follows:
Experts, page 33
| 1. | We note from your response to prior comment 1 that the dismissal of David A. Aronson, CPA, P.A. was not the result of any disagreement and the decision was made by your Board of Directors. Please revise to include a letter from the former accountant filed as Exhibit 16.1 pursuant to Item 304(a)(3) and Item 601 of Regulation S-K. |
Response: We have amended the Registration Statement and attached the required letter from Mr. Aronson as Exhibit 16.1 thereto.
Please note we have also amended our registration statement to provide a new audit report from Patrick Heyn, CPA, our new auditor. This was done in response to a telephone discussion with Ms. Amanda Kim regarding the fact that our original auditor, David Aronson, CPA, had his PCAOB certification revoked, and notifying us that a new audit was required.
Thank you very much for your consideration.
| Sincerely, | |
| James S. Byrd, Jr. | |
| For the Firm |