AC ANTON & CHIA CERTIFICATED PUBLIC ACCOUNTANTS May 18, 2016 U.S. Securities and Exchange Commission Office of the Chief Accountant 100F Street Northeast Washington, DC 20549-2000 RE: 	UNITED ENERGIES DEVELOPMENT CORPORATION (formerly 	Hiking Ridge Acquisition Corporation) 	File No. 000-55484 Dear Sir or Madam: We have read Item 4.01 of Form 8-K dated May 18, 2016 of UNITED ENERGIES DEVELOPMENT CORPORATION (formerly Hiking Ridge Acquisition Corporation) ("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/ Anton & Chia, LLP