October 16, 2024
United States Securities and Exchange
Commission Office of the Chief Accountant
100 F Street, N.E.
Washington, D.C.
20549
Re: E-Smart Corp.
Dear Sirs/Madams,
We have read the statements under item 4.01 in the Form 8-K dated October 16, 2024, of E-Smart Corp. to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm.
Regards,
Yours faithfully,
For: Olayinka Oyebola & Co
Yinka Oyebola FCA
Managing Partner/CEO