Exhibit 16.1
December 27, 2023
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Ladies and Gentlemen:
We have read PARTS iD, Inc.’s statements included under Item 4.01 of its Form 8-K dated December 27, 2023. We agree with the statements concerning our Firm under Item 4.01 related to our resignation. We are not in a position to agree or disagree with other statements contained therein.
Very truly yours,
| /s/ WithumSmith+Brown, PC | |
| WithumSmith+Brown, PC | |
| Princeton, New Jersey |