February 21, 2017

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100F Street Northeast

Washington, DC 20549-2000

RE: Sugarmade, Inc.

File No. 000-23446

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K dated February 15, 2017 of Sugarmade, Inc. (“the Registrant”) and are in agreement with the statements contained therein as it pertains to our firm.

We have no basis to agree or disagree with any other statements of the Registrant contained in Item 4.01.

Sincerely,

/s/ Anton & Chia, LLP