Exhibit 16.1
June 5, 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 30, 2023, to be filed by our former client, BlueOne Card, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ SS Accounting & Auditing, Inc.