Exhibit 16.1

 

August 4, 2023

Office of the Chief Accountant

Securities and Exchange Commission

100F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

We have read Patricia Acquisition Corp’s statements (the “Company”) included under item 4.01 of its Form 8-K dated August 4, 2023. We agree with the statements concerning our firm under Item 4.01. We are not in a position to agree or disagree with other statements contained therein.

Very truly yours,

/s/ Grassi and Co., CPAs, P.C.

Grassi and Co., CPAs, P.C.

Jericho, NY