Exhibit 16.1

January 8, 2023

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by UAS Drone Corp. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to a Current Report on Form 8-K of UAS Drone Corp. dated January 9, 2023. We agree with the statements concerning our firm contained therein.

Very truly yours,