On May 17, 2017, Marcum Bernstein Pinchuk LLP (MarcumBP) was
appointed as the new independent registered public accounting
firm for Luckycom Pharmaceuticals Inc. (the Company). The
decision to appoint MarcumBP was approved by the Companys Board
of Directors. Prior to engaging MarcumBP on May 17, 2017, the
Company has not consulted MarcumBP regarding the application of
accounting principles to a specified transaction, completed or
proposed, the type of audit opinion that might be rendered on our
financial statements or a reportable event, nor did the Company
consult with MarcumBP regarding any disagreements with the
Companys prior auditor on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope of
procedure, which disagreements, if not resolved to the
satisfaction of the prior auditor, would have caused it to make a
reference to the subject matter of the disagreements in
connection with its reports.

Simultaneously with the appointment of MarcumBP, on May 17, 2017,
Malone Bailey LLP (Malone) was terminated as the independent
registered public accounting firm for the Company. The decision
to change audit firms from Malone to MarcumBP was approved by the
Companys Board of Directors.

The report of Malone on the financial statements of the Company
as of and for the years ended February 29, 2016 and February 28,
2015 did not contain any adverse opinion or disclaimer of
opinion, and was not qualified or modified as to uncertainty,
audit scope, or accounting principle.

During the Companys years ended February 29, 2016 and February
28, 2015, and through May 17, 2017, there were no disagreements
with Malone on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to Malones satisfaction,
would have caused Malone to make reference to the subject matter
of the disagreement in its reports on the Companys financial
statements.

During the Companys years ended February 29, 2016 and February
28, 2015, and through May 17, 2017, there were no reportable
events of the type described in Item 304(a)(1)(v) of Regulation
S-K.

The Company provided Malone with a copy of this Current Report on
Form 8-K prior to its filing with the SEC and requested that
Malone furnish a letter addressed to the SEC stating whether it
agrees with the statements made above. Attached as Exhibit 16
hereto is a copy of Malones letter to the SEC, dated May 18,
2017.