Exhibit 16.1
May 1, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Bitmine Immersion Technologies, Inc. |
| File No. 001-42675 |
To Whom it May Concern:
We have read and carefully reviewed the statements made by Bitmine Immersion Technologies, Inc. (the “Company”) under Item 4.01 of its Current Report on Form 8-K dated May 1, 2026. We agree with the statements concerning our Firm contained therein.
Very truly yours,
| /s/ Bush & Associates CPA LLC | |
| Henderson, Nevada |