EXHIBIT 16.1



                   Letter of Marcum, LLP, dated June 13, 2013











June 13, 2013



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

Commissioners:

We have read the statements  made by 30DC,  Inc. under Item 4.01 of its Form 8-K
dated June 13, 2013. We agree with the  statements  concerning  our Firm in such
Form 8-K; we are not in a position to agree or disagree with other statements of
30DC, Inc. contained therein.

Very truly yours,


/s/ Marcum LLP