Exhibit 15.1
Letter Regarding Change in Accountants for Form 6-K
May 19, 2021
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Form 6-K for the event that occurred on May 19, 2021, to be filed by our former client, Lianluo Smart Limited. We agree with the statements made in response to General Instructions B related to changes in registrant’s certifying accountants insofar as they relate to our Firm.
Very truly yours,
/s/ BDO China Shu Lun Pan Certified Public Accountants LLP
Beijing, China May 19, 2021