DarkPulse (DPLS) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

January 4, 2023

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Ladies and Gentlemen:

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on December 28, 2022, to be filed by our former client, DarkPulse, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ Urish Popeck & Co., LLC