Exhibit 16.1
April 20, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of REalloys Inc.’s Form 8-K dated April 17, 2026, and have the following comments:
| 1. | We agree with the statements made in the first through the third paragraphs. | |
| 2. | We have no basis on which to agree or disagree with the statements in the fourth paragraph. |
/s/ Victor Mokuolu, CPA PLLC
Very truly yours,
Victor Mokuolu, CPA PLLC
