Exhibit 16.1

[LETTERHEAD OF CUTLER & CO., LLC]



December 3, 2015

Securities and Exchange Commission
100 F. Street
Washington, DC 20549 - 7561

Re: Nimtech Corp.
    Commission File No. 333- 199438

We have read the statements  that we understand  Nimtech Corp.  will be included
under Item 4.01 of the Form 8-K  report  dated  December  3, 2105 and agree with
such statements in so far as they apply to our firm.

We have no basis to agree or disagree with any other statement made in Item 4.01
of such report.

Sincerely,


/s/ Cutler & Co., LLC
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Cutler & Co., LLC
Wheat Ridge, Colorado