May 9, 2014

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Re: National Graphite Corp.

Dear Sirs/Madams:

We  have  read  Item 4.01 of the Current Report on Form 8-K dated May 9, 2014 of
National Graphite Corp. and we agree with the statements made therein concerning
our firm.

Very truly yours,

/s/ Goldman Accounting Services CPA, PLLC
Goldman Accounting Services CPA, PLLC


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