Exhibit 26
MICHAEL GILLESPIE & ASSOCIATES, PLLC
CERTIFIED PUBLIC ACCOUNTANTS
10544 ALTON AVE NE
SEATTLE, WA 98125
206.353.5736
December 14, 2020
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Adorbs, Inc.
Dear Sirs/Madams:
The undersigned Michael Gillespie & Associates, PLLC previously acted as independent accountants of Adorbs, Inc. We are no longer acting as independent accountants to the Company.
This letter will confirm that we have read Item 14 included in the amended Form 10 dated December 14, 2020 of Adorbs, 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 the amended Form 10.
Very truly,
/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC