Exhibit No. 16.1

Mansfield-Martin Exploration Mining, Inc.

File No. 000-54770

Form 8 -K

Report date: June 28, 2018

Letterhead of David S. Friedkin, CPA

June 28, 2018

U. S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Gentlemen:

On June 28, 2018, this Firm received the final draft copy of a Current Report on Form 8-K to be filed by Mansfield-Martin Exploration Mining, Inc. (SEC File #000-54770, CIK #0001516559) (Company) reporting an Item 4.01 - Changes in Registrant’s Certifying Accountant.

We have no disagreements with the statements made in the draft Form 8-K,  Item 4.01 disclosures which we read.

Yours truly,

/s/ David S. Friedkin, CPA                                                                    

David S. Friedkin, CPA

River Vale, New Jersey