Attached files
| file | filename |
|---|---|
| 8-K - UPAY | e17472_upay-8k.htm |
Exhibit 16.1
October 26, 2017
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
We have read the statements of Upay, Inc. pertaining to our firm included under Item 4.01 of Form 8-K dated October 26, 2017 and agree with such statements as they pertain to our firm.
Sincerely,
/s/ Frazier & Deeter, LLC