Exhibit 16.1

           [LETTERHEAD OF ROSEN SEYMOUR SHAPSS MARTIN & COMPANY LLP]


                                September 19,2014

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington. D.C. 20549

We have read the statements that we understand Amincor,  Inc. will include under
Item 4.01 of the Form 8-K report it will file with the  Securities  and Exchange
Commission  regarding  the  recent  change  of  auditors.  We  agree  with  such
statements  made  regarding our firm. We have no basis to agree or disagree with
the other statements made under Item 4.01.

                                Very truly yours,


                                /s/ ROSEN SEYMOUR SHAPSS MARTIN & COMPANY
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                                ROSEN SEYMOUR SHAPSS MARTIN & COMPANY LLP
                                Certified Public Accountants