Exhibit 16.1
October 3, 2019
Securities and Exchange Commission
100 F Street, NW
Washington, D.C. 20549
Re: GrowLife, Inc.
We have read the statements included under Item 4.01 of Form 8-K to be filed by GrowLife, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/s/ SD Mayer and Associates, LLP
SD Mayer and Associates, LLP
Seattle, WA