Baker Tilly Virchow Krause, LLP

             1650 Market St, Ste 4500

             Philadelphia, PA 19103-7341

             tel 215 972 0701

             tel 800 267 9405

             fax 888 264 9617

             bakertilly.com

August 22, 2018

Securities and Exchange Commission
100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4 of Form 1-U of PSI International, Inc. (“PSI”) for the event that occurred on May 22, 2018 and are in agreement with the statements contained therein insofar as they relate to our Firm. We have no basis to agree or disagree with other statements of PSI contained therein.

An Affirmative Action Equal Opportunity Employer