Exhibit 16.1

[LETTERHEAD OF SEALE AND BEERS, CPAs]


January 5, 2017

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

Dear Sir/Madam:

We have  read the  statements  included  under  Item  4.01 in the Form 8-K dated
January 5, 2017 of Snoogoo Corp (the  "Company") to be filed with the Securities
and Exchange Commission and we agree with such statements insofar as they relate
to our dismissal.

Very truly yours,


/s/ Seale and Beers, CPAs
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Seale and Beers, CPAs
Las Vegas, Nevada