EXHIBIT 16.1

Messineo & Co., CPAs LLC  2471 N McMullen Booth Road, Suite 302  Clearwater, FL 33759-1362  T: (518) 530-1122   F: (727) 674-0511

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

June 30, 2015

Dear Sir/Madam:

We have read the statements included in the Form 8-K dated June 30, 2015 of GLUCOSE HEALTH, Inc., to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.

Very truly yours,

 

Messineo & Co., CPAs, LLC

Clearwater, Florida