Exhibit 99.1
February 9, 2024
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: TruGolf Inc. Changes in Registrant’s Certifying Accountant
We have read the statements made by TruGolf Holdings, Inc., which we understand will be filed with the Securities and Exchange Commission, on Form S-1 of the Company dated February 14, 2024, and agree with such statements contained therein as they pertain to CohnReznick LLP.
Sincerely,
/s/ CohnReznick LLP
CohnReznick LLP
Boca Raton, Florida
