October 28, 2015
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100F Street Northeast
Washington, DC 20549-2000
RE:Sugarmade, Inc.
File No. 000-23446
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K dated October 27, 2015 of Sugarmade, Inc. (“the Registrant”) and are in agreement with the statements contained therein as it pertains to our firm.
We have no basis to agree or disagree with any other statements of the Registrant contained in Item 4.01.
Sincerely,
/s/ MJF & Associates, APC