December 28, 2020
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
We have read the statements under Item 4.01 of the Current Report on Form 8-K of Sipup Corporation to be filed with the Securities and Exchange Commission on or about December 28, 2020. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.
/s/ Weinstein & Co C.P.A. (Isr)
Weinstein & Co C.P.A. (Isr).