Exhibit 16.1

[LETTERHEAD OF KLJ & ASSOCIATES, LLP]



March 8, 2017

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549

We have read the  statements  of  Lithium  Corporation,  pertaining  to our firm
included  under Item 4.01 of Form 8-K dated February 7, 2017 and agree with such
statements as they pertain to our firm.

Sincerely,


/s/ KLJ & Associates, LLP
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