Exhibit 16.1
December 23, 2024
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Elevai Labs Inc., Ltd.’s Form 8-K dated December 23, 2024, and we agree with the statements set forth in the Form 8-K, insofar as they relate to our firm. We have no basis to agree or disagree with other statements made by the registrant contained therein.
Very truly yours,
| /s/ TPS Thayer LLC | |
| TPS Thayer LLC | |
| Sugar Land, Texas |
