Exhibit 16.1
April 27, 2023
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by AERWINS Technologies Inc. (formerly Pono Capital Corp) included under Item 4.01 of its Form 8-K dated April 27, 2023. We agree with the statements concerning our Firm under Item 4.01. We are not in a position to agree or disagree with other statements of AERWINS Technologies Inc. (formerly Pono Capital Corp.) contained therein.
Very truly yours,
MarcumLLP
Boston, MA