Exhibit 16.1
July 29, 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 Smartbird, Inc.’s Form 8-K dated July 29, 2026, and have the following comments:
| 1. | We agree with the statements made in the paragraphs one through four of Item 4.01(a). |
| 2. | We have no basis on which to agree or disagree with other statements made therein. |
Yours truly,
/s/ Deloitte & Touche LLP