Exhibit 16.1

 

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April 29, 2024

 

 

Patty Chan

Chief Financial Officer

Blum Holdings, Inc.

3242 S. Halladay St.

Santa Ana, CA 92705

 

Re:

Blum Holdings, Inc.

 

Dear Ms. Chan:

 

This is to confirm that the client-auditor relationship between Blum Holdings, Inc. (Commission File Number 000-56626) and Marcum LLP has ceased effective April 23, 2024. We agree with the statements contained in the 8k filed on April 29, 2024.

 

Very truly yours,

 

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Marcum LLP

 

 

 

cc:

Office of the Chief Accountant

Securities and Exchange Commission

Via E-Mail: SECPSletters@sec.gov

 

 

 

 

Marcum LLP / 600 Anton Boulevard / Suite 1600 / Costa Mesa, CA 92626 / Phone 949.236.5600 / marcumllp.com