Pritchett, Siler & Hardy, PC
Certified Public Accountants
February 23, 2018
Securities and Exchange Commission
100 F. Street
Washington, DC 20549 - 7561
Re: START SCIENTIFIC INC.
Commission File No. 5812
We have read the statements that START SCIENTIFIC, INC., included under Item 4.01 of the Form 8-K report dated February 23, 2018, and agree with such statements in so far as they apply to our firm.
We have no basis to agree or disagree with any other statement made in Item 4.01 of such report.
Sincerely,
Pritchett, Siler & Hardy, PC
Salt Lake City, UT
515 S 400 E, Ste 100, Salt Lake City, UT 84111 P 801-328-2727 F 801-328-1123