Attached files
| file | filename |
|---|---|
| 8-K/A - CURRENT REPORT - CODESMART HOLDINGS, INC. | f8k111913a1_codesmart.htm |
Exhibit 7.1
 |
114 West 47th Street, 19th Floor
New York, NY 10036
Telephone: 212.785.9700
Fax: 212.785.0700
www.kbl.com
|
November 25, 2013
Office of the Chief Accountant
Securities and Exchange Commission
100 F. Street, NE
Washington, D. C. 20549
Re: Codesmart Holdings, Inc.
CIK: 0001543098
Symbol: ITEN
I am the independent auditor for Codesmart Holdings, Inc.
We agree with the statements made by the registrant in Item 4.02 Subsecton (b) and (a) on Form 8-K filed November 19, 2013.
If you have any questions, please feel free to contact me.
Regards,
/s/ Richard Levychin
Richard Levychin, CPA