Smith-Midland (SMID) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

May 30, 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 May 24, 2023, to be filed by our former client, Smith-Midland Corporation. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ FORVIS, LLP