[RBSM LLP May 27, 2015 Dear Sirs/Madams We have been furnished with a copy of the response to Item 4.02 of Form 8-K for the event that occurred on May 20, 2015, to be filed by our client, IDI, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm. Very truly] [FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): May 20, 2015 IDI, Inc. Delaware 333-158336 77-0688094 _____________________ _____________ ______________ of incorporation) Identification No.) 2650 North Military Trail, Suite 300, Boca Raton, Florida 33431 _________________________________ ___________ 561-757-4000 Not Applicable Top of the Form Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or]