Attached files
Exhibit 99.3
Schwartz Levitsky Feldman llp
CHARTERED ACCOUNTANTS
LICENSED PUBLIC ACCOUNTANTS
TORONTO MONTREAL
PRIVATE AND CONFIDENTIAL |
May 26, 2011
Fred Bild
Daniel Too
Audit Committee
HQ Sustainable Maritime Industries, Inc.
1511 Third Avenue, Suite 788
Seattle, Washington 98101
Dear Messrs. Bild and Too:
This is to confirm that the client-auditor relationship between HQ Sustainable Maritime Industries, Inc. (Commission File Number 001-33473) and Schwartz Levitsky Feldman LLP has ceased.
Yours very truly,
SCHWARTZ LEVITSKY FELDMAN LLP
cc: | Norbert Sporns, Chief Executive Officer |
Jean-Pierre Dallaire, Chief Financial Officer
Chief Accountant, Securities and Exchange Commission
1167 Caledonia Road | ||
Toronto, Ontario M6A 2X1 | ||
Tel: 416 785 5353 | ||
Fax: 416 785 5663 | ||