U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street NE
Washington, DC 20549
Ladies and Gentlemen:
We have read the statements under item 4.01 in the Form 8-K dated June 8, 2021, of MINARO CORP. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm.
/s/Michael Gillespie & Associates, PLLC
June 8, 2021