Spruce Power Holding (SPRU) 8-K/A Changes in Registrant's Certifying Accountant

Exhibit 16.1

April 5, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Spruce Power Holding Corporation under Item 4.01 of its Form 8-K dated April 5, 2023. 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 Spruce Power Holding Corporation contained therein.

Very truly yours,

/s/ Marcum llp

Marcum llp