Exhibit 16.1
July 7, 2022
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by First Wave BioPharma, Inc. under Item 4.01 of its Form 8-K dated July 5, 2022. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of First Wave BioPharma, Inc. contained therein.
Very truly yours,
/s/ Marcum llp
Marcum llp