EXHIBIT 16.1
Scrudato & Co., PA
7 Valley View Drive
Califon, NJ 07830
February 16, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: NaturalNano, Inc.
We have read the statements made by NaturalNano, Inc. in Item 4.01 of this Form 8-K regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made in Item 4.01 of this Form 8-K.
Yours truly,
/s/ Scrudato & Co., PA