Exhibit 16.1
March 24, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Sipup Corporation (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to a Current Report on Form 8-K of Sipup Corporation dated March 24, 2023. We agree with the statements concerning our firm contained therein.
Very truly yours,
| Tel-Aviv, Israel | /s/ Halperin Ilanit |
| March 24, 2023 | Certified Public Accountants (Isr.) |