Exhibit 16.1
November 10, 2022
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Re: Magic Empire Global Limited
Dear Commissioners:
We have read the statements in the Form 6-K dated November 10, 2022, of Magic Empire Global Limited (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements therein as related to our firm. We have no basis to and, therefore, do not agree or disagree with the other statements made by the Company in the Form 6-K.
Very truly yours,
/s/ Friedman LLP
New York, New York