Exhibit 16.1
October 30, 2015
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Wins Finance Holdings Inc. under Item 4.01 of its Form 8-K dated October 26, 2015. 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 Sino Mercury Acquisition Corp. and Wins Finance Holdings Inc. contained therein.
Very truly yours,
/s/ Marcumllp
Marcumllp
