Exhibit 16.1




April 29, 2024



Patty Chan

Chief Financial Officer

Blum Holdings, Inc.

3242 S. Halladay St.

Santa Ana, CA 92705



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,



Marcum LLP





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