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: 	Kayak Ridge Acquisition Corporation
	File No. 000-55487

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K dated May 18, 2016 of Kayak 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