Exhibit 16.1


October 8, 2018


Securities and Exchange Commission

100 F Street, N.E. 

Washington, D.C. 20549


RE: Reign Sapphire Corporation


We have read the statements made by Reign Sapphire Corporation in Item 4.01 of this Form 8-K regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made in Item 4.01 of this Form 8-K.


Yours truly,


/s/ Hall & Company CPAs & Consultants, Inc.