Sigmata Electronics (SMGE) 1-U Current report (pursuant to Regulation A)

 

May 18, 2018

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

RE: Sigmata Electronics, Inc.

File No.: 24R-00050

We have read the statements under Item 4 of the Current Report on Form 1-U to be filed with the Securities and Exchange Commission May 21, 2018 regarding the change of auditors. We agree with all statements pertaining to us.

We’ve not been contacted by the successor auditor and have no basis to agree or disagree with statements pertaining to them.

By: /s/ MaloneBailey, LLP

MaloneBailey, LLP

www.malonebailey.com

Houston, Texas