November 9, 2018

 

Securities and Exchange Commission

100 F Street, N.W.

Washington, D.C. 20549-7561

 

Ladies and Gentlemen,

 

We have read the statements of AfterMaster, Inc. relating to the event described under Item 4.01 of Form 8-K dated November 7, 2018 and we agree with such statements as they pertain to our firm.

 

Respectfully,

 

 

Sadler, Gibb & Associates, LLC

Salt Lake City, UT