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Hein & Associates LLP

100 Spectrum Center Drive, Suite 650

Irvine, California 92618

www.heincpa.com

p 949-428-0288

f 949-428-0280




September 22, 2015



Securities and Exchange Commission

Washington, D.C. 20549


Commissioners:


We have read Heatwurx’s, Inc.’s statements included under Item 4.01 of its Form 8-K filed on September 22, 2015 and we agree with such statements concerning our firm.


/s/ Hein & Associates LLP

Hein & Associates LLP




















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