Exhibit 16.1

December 8, 2023

Securities and Exchange Commission
100 F Street, N.E.
Washington DC 20549

Ladies and Gentlemen:

We have read the statements made by Xiao-I Corporation (the “Company”) in its Form 6-K dated December 8, 2023. We agree with the statements concerning our firm in such Form 6-K; we are not in a position to agree or disagree with other statements of the Company contained therein.

Very truly yours,

Marcum Asia CPAs LLP

NEW YORK OFFICE ● 7 Penn Plaza ● Suite 830 ● New York, New York ● 10001

Phone 646.442.4845 ● Fax 646.349.5200 ● www.marcumasia.com