Exhibit 16.1
April 10, 2018
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100F Street Northeast
Washington, DC 20549-2000
| Re: | SENMIAO TECHONOLOGY LIMITED |
| File number: 333-221225 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K dated April 10, 2018 (the “8-K”) of SENMIAO TECHONOLOGY LIMITED (“the Registrant”) and are in agreement with the statements contained therein as it pertains to our firm.
We have no basis to agree or disagree with any other statements of the Registrant contained in the 8-K.
Very truly yours,
/s/ ZH CPA LLP