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8-K/A - CANFIELD MEDICAL 8-K/A 11-30-13 - SPLASH BEVERAGE GROUP, INC.canfield1130138k.htm

EXHIBIT 16


RONALD R. CHADWICK, P.C.

Certified Public Accountant

2851 South Parker Road, Suite 720

Aurora, Colorado  80014

Telephone (303)306-1967

Fax (303)306-1944



April 2, 2014



U.S. Securities and Exchange Commission

450 Fifth Street NW

Washington, D.C.  20549


Re:

Canfield Medical Supply, Inc.

SEC File No. 333-182639


On November 30, 2013 my appointment as auditor for Canfield Medical Supply, Inc. ceased.  I have read Canfield Medical Supply, Inc.’s statements included under Item 4.01 of its Form 8-K/A dated November 30, 2013 and agree with such statements, insofar as they apply to me.


Very truly yours,


Ronald R. Chadwick, P.C.

Ronald R. Chadwick, P.C.

Certified Public Accountant