Exhibit 16.2
December 12, 2022
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Elephant Oil Corp. included in the Registration Statement on Form S-1 for the event that occurred on November 9, 2022. We agree with the statements concerning our Firm in such Form S-1; we are not in a position to agree or disagree with other statements of Elephant Oil Corp. contained therein.
| Very truly yours, | |
| /s/ Marcum LLP | |
| Marcum llp |
