Exhibit 16.1
December 11, 2023
Securities and Exchange Commission
100 F Street N.E.
Washington, D. C. 20549
Ladies and Gentlemen:
We have read the statements by Vystar Corporation included under Item 4.01 of its Current Report on Form 8-K dated December 11, 2023, to be filed with Securities and Exchange Commission. We agree with the statements concerning our firm contained therein.
Sincerely,
/s/ Macias Gini & O’Connell LLP