Exhibit 15.1

MICHAEL T. STUDER CPA P.C.

111 West Sunrise Highway, Second Floor East

Freeport, N.Y. 11520

Phone: (516) 378-1000

Fax: (516) 546-6220

June 5, 2020

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Item 16F. of Form 20-F of Mercurity Fintech Holding Inc. (formerly JMU Limited) and are in agreement with the statements contained therein relating to Michael T. Studer CPA P.C.

	Very truly yours,
	/s/ Michael T. Studer
	Michael T. Studer
	President
cc: Mercurity Fintech Holding Inc.

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