| Collins Barrow Toronto | |
| Collins Barrow Place | |
| 11 King Street West | |
| Suite 700, PO BOX 27 | |
| Toronto, Ontario M5H 4C7 | |
| Canada | |
| T: 416.480.0160 | |
| F: 416.480.2646 | |
| toronto.collinsbarrow.com |
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for Frankly Inc. and, under the date of November 10, 2016, we reported on the financial statements of Frankly Inc. as of December 31, 2015 and for the year then ended. We have read Frankly Inc.’s statements included under the caption “Changes and Disagreements with Accountants on Accounting and Financial Disclosure” of Form S-1 and we agree with such statements as they pertain to our Firm.
Yours very truly,
Collins Barrow Toronto, LLP
/s/ Collins Barrow Toronto LLP
Chartered Professional Accountants
Licensed Public Accountants
May 11, 2017
Toronto, Ontario
This office is independently owned and operated by Collins Barrow Toronto LLP. The Collins Barrow trademarks are owned by Collins Barrow National Cooperative Incorporated and are used under license. |  |