Boyle CPA, LLC
Certified Public Accountants & Consultants
October 5, 2022
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549-7561
On October 4, 2022, we were informed of our dismissal as the independent registered public accounting firm of Petro USA, Inc.
We have read the statements of Petro USA, Inc. included under Item 4.01 on Form 8-K to be filed with the Securities and Exchange Commission. We agree with such statements as they pertain to our firm.
/s/ Boyle CPA, LLC
Boyle CPA, LLC
Red Bank, NJ
331 Newman Springs Road
Building 1, 4th Floor, Suite 143 P (732) 784-1582
Red Bank, NJ 07701 F (732) 510-0665