Exhibit 99.1
December 9, 2021
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Universe Pharmaceuticals INC. |
CIK Number: 0001809616 |
Dear Sir or Madam:
We have read Form 6-K dated December 9, 2021 of Universe Pharmaceuticals INC. (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 Form 6-K.
/s/ Friedman LLP
New York, New York