Exhibit 16.1
March 17, 2021
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements made by PureCycle Technologies, Inc. under the heading “Changes in Registrant's Certifying Accountant” in the registration statement on Form S-1. We agree with the statements concerning our Firm under the heading “Changes in Registrant's Certifying Accountant” in the registration statement on Form S-1. We are not in a position to agree or disagree with other statements contained therein.
Very truly yours,
/s/ Marcum LLP
New York, NY
