Hypha Labs (FUNI) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

October 2, 2023

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Dear Sir/Madam:

We have read the statements included under Item 4.01 in the Form 8-K dated October 2, 2023 of Digipath, Inc. (the “Company”) to be filed with the Securities and Exchange Commission regarding the change of auditors. We agree with such statements insofar as they relate to our firm.

Very truly yours,

/s/ M&K CPAS, PLLC

Houston, TX