MICHAEL GILLESPIE & ASSOCIATES, PLLC
CERTIFIED PUBLIC ACCOUNTANTS
10544 ALTON AVE NE
SEATTLE, WA 98125
206.353.5736
Exhibit 16.1
November 9, 2016
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Andes 9, Inc.
Dear Sirs/Madams:
The undersigned Michael Gillespie & Associates, PLLC previously acted as independent accountants to review the financial statements of Andes 9, Inc. We are no longer acting as independent accountants to the Company.
This letter will confirm that we have read Item 4.01 included in the Form 8-K dated November 9, 2016 of Andes 9, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements related to our firm.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Very truly,
/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC
-1- |