February 15, 2023

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

 

Ladies and Gentlemen,

 

We have read the statements of Flexpoint Sensor Systems, Inc.relating to the event described under Item 4.01 of Form 8-K dated February 15, 2023, and we agree with such statements as they pertain to our firm.

 

Respectfully,

 

Sadler, Gibb & Associates, LLC

Draper, UT