ZyVersa Therapeutics (ZVSA) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

December 22, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 4.01 of Form 8-K dated December 22, 2023, of ZyVersa Therapeutics, Inc. and are in agreement with the statements contained in the third paragraph on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP

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