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8-K - FORM 8-K - Helios & Matheson Analytics Inc.hmny20150107_8k.htm

 

Exhibit 16.1

 

[MERCADIAN, P.C. LOGO]

 

January 7, 2015

 

Securities and Exchange Commission

Washington, D.C. 20549

 

Commissioners:

 

We have read Helios and Matheson Analytics Inc.’s statements included under Item 4.01 of its Form 8-K filed on January 7, 2015 and we agree with such statements concerning our firm.

 

 

Sincerely,

 

 

s/ Mercadien, P.C. 

     Certified Public Accountants

 

MERCADIEN, P.C.

CERTIFIED PUBLIC ACCOUNTANTS