November 30, 2015
U.S. Securities and Exchange Commission
100 F. Street
Washington, DC 20549 - 7561
Ladies and Gentlemen
Re: Heatwurx, Inc.
Commission File No. 333-184948
We have read the statements that we understand Heatwurx, Inc. will include under Item 5 of the Form 10-Q for the quarterly period ended September 30, 2015 dated November 30, 2015 and agree with such statements in so far as they apply to our firm.
We have no basis to agree or disagree with any other statement made in Item 5 of such report.
/s/ Cutler & Co., LLC
Cutler & Co., LLC
9605 West 49th Ave. Suite 200 Wheat Ridge, Colorado 80033 ~ Phone 303-968-3281 ~ Fax 303-456-7488 ~ www.cutlercpas.com