YCM CPA INC.
2400 BARRANCA PKWY, SUITE 300,
IRVINE, CA 92614, UNITED STATES
March 28, 2022
Officer of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Sirs
RE: VIVIC CORP.
Commission File Number: 333-219148
We have received a copy of, and are in agreement with, the statements being made by VIVIC CORP. in item 4.02 of its form 8-K dated May 28, 2022, captioned “Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Review”.
We hereby consent to the filling of this letter as an exhibit to the foregoing report on form 8-K.
Very truly yours,
/s/ YCM CPA Inc.
www.[firmwebsite]