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Mayer Hoffman McCann P.C.
2255 Glades Road, Suite 321A ■ Boca Raton, FL 33431
Main: 561.994.5050 ■ Fax: 561.241.0071 ■ www.mhmcpa.com
December 14, 2018
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE Washington, DC 20549
Re: Capstone Companies, Inc.
File No. 002-28831
Ladies and Gentlemen,
We have read Item 4.01 of the Form 8-K dated December 11, 2018, of Capstone Companies, Inc. and are in agreement with the statements made therein insofar as they relate to our Firm.
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Boca Raton, Florida
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