Exhibit 16.1
December 22, 2022
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
Dear Commissioners:
We have read the statements made by Plutonian Acquisition Corp. under Item 4.01 of its Form 8-K dated December 16, 2022. We agree with the statements concerning our firm in such Form 8-K; we have no basis to and, therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.
Very truly yours,
/s/ Friedman LLP
New York, New York