Exhibit 16.1
December 15, 2022
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Yoshitsu Co., Ltd
CIK Number: 0001836242
Dear Commissioners:
We have read Form 6-K dated December 15, 2022 of Yoshitsu Co., Ltd (“Registrant”) and are in agreement with the statements contained therein as it pertains to our firm; we are not in a position to agree or disagree with other statements of Registrant contained therein.
Very truly yours,
/s/ Friedman LLP
New York, New York