![]() | ||||
ROBISON, HILL & CO. | Certified Public Accountants | |||
A PROFESSIONAL CORPORATION | ||||
DAVID O. SEAL, CPA | ||||
W. DALE WESTENSKOW, CPA | ||||
BARRY D. LOVELESS, CPA | ||||
STEPHEN M. HALLEY, CPA |
December 9, 2014
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
We have read Item 4.01 included in the Form 8-K dated December 9, 2014 of Capstone Companies, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements concerning our firm.
Sincerely,
/s/ Robison, Hill & Co.
Robison, Hill & Co.