Exhibit 7.1
| February 21, 2020
Office of the Chief Accountant Securities and Exchange Commission 460 Fifth Street N.W. Washington, NC 20549
Re: SmartMetric, Inc.
Commission File Number 000-54853
Dear Sirs:
We have received a copy of, and are in agreement with, the statements being made by SmartMetric, Inc. in Item 4.02 of its Form 8-K executed February 21, 2020 and captioned “Non-reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.”
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Sincerely,
Prager Metis CPAs, LLC |
An affiliate of Prager Metis International NEW YORK NEW JERSEY MIAMI LOS ANGELES LONDON INDIA |