Exhibit 16.1

August 29, 2023

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 SMG Industries Inc. to be filed with the Securities and Exchange Commission on or about August 29, 2023. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.

MaloneBailey, LLP 

www.malonebailey.com

Houston, Texas