EXHIBIT 16.1

 

May 5, 2023

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read the statements made by Odyssey Semiconductor Technologies, Inc. under Item 4.01 of its Form 8-K dated May 5, 2023.We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Odyssey Semiconductor Technologies, Inc. contained therein.

 

Very truly yours,

 

/s/ Marcum LLP  
   
Marcum LLP