GOLDGLIT f COMPANY CERTIFIED PUBLIC ACCOUNTANTS 499 Seventh Avenue • 14 South New York, New York 10018 • December 7, 2016 VIA CERTIFIED MAIL RETURN RECEIPT REOUESTED Anastasiya Siroochenko Sublime Art, LLC LVIV Enterprises, LLC 121 East 69'h Street New York, NY 10021 Dear Ms. Siroochenko: Effective as of the date of this letter, December 7, 2016, we have reached the decision to terminate our client relationship with you, Sublime Art, LLC and LVIV Enterprises, LLC, and we will cease our services as your accountants. You should take steps to retain a new accounting firm as there are a number of accounting matters that require immediate attention. We will cooperate with your new accountants in addressing these accounting matters. To facilitate that process, please send us a letter authorizing us to make disclosures to your new accountants. Without such a letter. we are ethically prohibited from communicating with others regarding your accounting and tax matters. You should consult with the successor CPA firm you select as soon as possible regarding your 2015 Federal and New York income tax returns, and 2016 estimated taxes and year-end tax We will be invoicing you under separate cover for the unbilled time we have spent on your account. Once we have received payment, we will be able to cooperate with your new accountants. Steven P qoldglif, CPA • Richard S. Gerson, CPA • Michael 13. Stein, CPA EFTA00610143

We look forward to helping you make a smooth transition to your new accountants. Very truly yours, GOLDGLIT & COMPANY, LLP Michael B. Stein, CPA gold/lit & Company LLP • Certified Public Accountants EFTA00610144