EXHIBIT 16.1

M. S. Madhava Rao

Chartered Accountant

PCAOB Firm ID No. 06662

316, 1^st cross, 7^th Block, 4^th Phase,

BSK 3^rd Stage, Bengaluru, Karnataka, 560085, India

May 21, 2026

Office of the Chief Accountant

SECPS Letter File

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Groove Botanicals, Inc.

Commission File No. 000-23476

Ladies and Gentlemen:

I have read the statements made by Groove Botanicals, Inc. (the “Company”) under Item 4.01 of its Current Report on Form 8-K dated May 21, 2026, which I understand will be filed with the Securities and Exchange Commission, and I agree with such statements concerning my practice. I have no basis to agree or disagree with the other statements of the Company contained therein.

Very truly yours,

M. S. Madhava Rao

Chartered Accountant