Prestige Capital (PGEC) 8-K Changes in Registrant's Certifying Accountant

February 15, 2013

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

We have read the statements of Prestige Capital Corporation pertaining to our firm included under Item 4.01 of Form 8-K dated February 14, 2013 and agree with such statements as they pertain to our firm.

Sincerely,

/s/ Sadler, Gibb & Associates, LLC