PLS CPA, A PROFESSIONAL CORP. t4725MERCURY STREET #210 tSAN DIEGO t CALIFORNIA92111t tTELEPHONE ###-###-#### tFAX (858) 858 ###-###-#### tFAX ###-###-#### tE-MAIL changgpark@gmail.comt
EX-4.01 2 v343526_ex4-01.htm EXHIBIT 4.01
PLS CPA, A PROFESSIONAL CORP.
t 4725MERCURY STREET #210 t SAN DIEGO t CALIFORNIA 92111t
t TELEPHONE ###-###-#### t FAX (858) 858 ###-###-#### t FAX ###-###-####
t E-MAIL ***@*** t
May 1, 2013
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-7561
Re: APT System, Inc.
Dear Madame or Sir
On April 8, 2012 our appointment as auditor for APT Systems, Inc. ceased. We have read APT System, Inc.’s statement included under Item 4.01 of its Form 8-K dated May 1, 2013 and agree with such statements, insofar as they apply to us.
Very truly yours,
| /s/ PLS CPA | |
| PLS CPA, A Professional Corp. | |
| San Diego, CA 92111 |
Registered with the Public Company Accounting Oversight Board
