Exhibit 16.1
October 13, 2022
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
RE: Makamer Holdings, Inc.
File Ref No: 333-207488
We have read the statements of Makamer 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.
Sincerely,
/s/ Liggett & Webb, P.A.
Liggett & Webb, P.A.
Certified Public Accountants
Boynton Beach, Florida