Exhibit 7.1
August 13, 2021
Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549-7561
Ladies and Gentlemen:
We have read the statements of PCT, Ltd. relating to the events described under Item 4.02 of Form 8-K dated August 10, 2021, and we agree with such statements.
Respectfully,
/s/ Sadler, Gibb & Associates, LLC
Sadler, Gibb & Associates, LLC