Attached files

file filename
S-1/A - S-1A/8 ETERNAL SPEECH INC. - Eternal Speech, Inc.s1a8eternalspeech.htm
EX-23 - CONSENT LETTER - Eternal Speech, Inc.eternalspeechconsents1a8.htm


PCAOB Registered Auditors – www.sealebeers.com




December 12, 2016


 

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE
Washington, D.C. 20549


 

Dear Sir/Madam:

 

We have read the statements included under Item 4.01 in the Form 8-K dated December 12, 2016 of Eternal Speech, Inc. (the "Company") to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal.


Very truly yours,




/s/ Seale and Beers, CPAs


Seale and Beers, CPAs

Las Vegas, Nevada








8250 W Charleston Blvd, Suite 100 - Las Vegas, NV 89117      Phone: (888)727-8251  Fax: (888)782-2351