Reitar Logtech Holdings Limited Ordinary shares (RITR) F-1/ARegistration statement (foreign) (amended)

Exhibit 15.1

LETTER IN LIEU OF CONSENT FOR REVIEW REPORT 

We have reviewed, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the unaudited interim condensed consolidated financial statements of Reitar Logtech Holdings Limited and its subsidiaries for the six-month periods ended September 30, 2022 and 2023, as indicated in our report dated January 24, 2024, except for Notes 1, 21, 23 and 24, as to which the date is April 22, 2024; because we did not perform an audit, we expressed no opinion on that information.

We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

San Mateo, California		WWC, P.C.
June 4, 2024		Certified Public Accountants
		PCAOB ID No. 1171