EXHIBIT 16







Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549 Ladies and Gentlemen:

Pierre Corp. (the "Company")  provided to us a copy of the Company's response to
Item  4.01 of Form  8-K,  dated  August  8,  2019.  We have  read the  Company's
statements  included  under  Item  4.01 of its Form 8-K and we agree  with  such
statements insofar as they relate to our firm.

Very truly yours,

/s/ LBB & Associates LTD., LLP