EXHIBIT 16.1
December 27, 2021
Securities and Exchange Commission
Washington, DC 20549
Re: Korth Direct Mortgage Inc.
Commission File Number: 000-1695962
Dear Sirs:
We have received a copy of, and are in agreement with, the statements being made by Korth Direct Mortgage Inc. in Item 4.01 of its Form 8-K dated December 22, 2021, captioned “Change in Registrant’s Certifying Accountant.”
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Very truly yours,
/s/ Richey May & Co., LLP