SUNation Energy (SUNE) 8-K Changes in Registrant's Certifying Accountant

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Securities and Exchange Commission

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Washington, DC 20549

Dear Ladies and Gentlemen:

We are the former independent registered public accounting firm for Pineapple Energy Inc. (the “Company”). We have read the Company’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated August 10, 2023 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.

Sincerely,

Minneapolis, Minnesota

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