| March 30, 2021
Office of the Chief Accountant Securities and Exchange Commission 460 Fifth Street N. W. Washington, DC 20549
Re: Applied UV, Inc. and Subsidiaries (AUVI)
Commission File Number 001-39480
Dear Sirs:
We have received a copy of, and agree with, the statements being made by Applied UV, Inc. and Subsidiaries in Item 4.02 of its Form 8-K dated March 30, 2021 and captioned "Non-reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review."
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Sincerely, |
/s/ Adeptus Partners, LLC | |
Adeptus Partners, LLC |
Applied UV (AUVIQ) 8-KNon-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Filed: 30 Mar 21, 5:00pm