Broadway Financial (BYFC) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

December 23, 2024

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read the statements made by Broadway Financial Corporation included under Item 4.01 of its Current Report on Form 8-K dated December 18, 2024 to be filed with the Securities and Exchange Commission. We agree with the statements concerning our Firm contained therein.

Sincerely,

/s/ Moss Adams LLP