[RBSM LP July 15, 2015 Dear Sirs/Madams: We have read Item 4.01 of IDI, Inc. (the “Company”) Form 8-K dated July 14, 2015, and are in agreement with the statements relating only to RBSM LLP contained therein. We have no basis to agree or disagree with other statements of the Company contained therein. Very truly yours,] [FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): July 14, 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 Effective July 14, 2015, the Audit Committee (the "Committee") of the Board of Directors]