Exhibit 16.1
October 13, 2022
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
RE: Rebus Holdings, Inc.
File Ref No: 000-55331
We have read the statements of Rebus Holdings, Inc., pertaining to our firm included under Item 4.01 of Form 8-K dated October 10, 2022 and agree with such statements as they pertain to our firm. We have read Item 4.01, captioned “Changes in Company’s Certifying Accountant,” of the Current Report on Form 8-K of Rebus Holdings, Inc. and are in agreement with the statements therein as they relate to our firm. We have no basis to agree or disagree with the other statements contained therein.
Sincerely,
Liggett & Webb, P.A.
Certified Public Accountants
Boynton Beach, Florida
