Attached files

file filename
8-K - 8-K(4.01) - LONG TERM CARE OPERATIONS 360, INC.f8kklj.htm

[bella_ex16z1002.gif]






August 29, 2017


Securities and Exchange Commission

450 Fifth Street N.W.

Washington, DC 20549


We have read the statements of Bella Costa Designs, Inc., pertaining to our firm included under Item 4.01 of Form 8-K dated August 29, 2017 and agree with such statements as they pertain to our firm.

Sincerely,

/s/ KLJ & Associates, LLP













5201 Eden Avenue

Suite 300  

Edina  MN 55436

630.277.2330