September 28, 2022

 

Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549

 

Ladies and Gentlemen:

 

We have read Item 4.01 of the Current Report on Form 8-K dated October 3, 2022 of Sino American Oil Corp. and are in agreement with the statements in the paragraphs within that Item as they relate to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.

 

Respectfully submitted,

 

/s/ MICHAEL GILLESPIE & ASSOCIATES, PLLC

 

Seattle, Washington