Exhibit 7.01
January 25, 2021
Securities and Exchange Commission
100 F. Street
Washington, DC 20549-7561
Re: Toga Limited
We have read the statements that Toga Limited, included under Item 4.02 of the Form 8-K/A Amendment #1 dated January 25, 2021, and agree with such statements in so far as they apply to our firm.
We have no basis to agree or disagree with any other statement in Form 8-K/A Amendment #1.
Sincerely,
/s/ Marcum LLP
Marcum LLP