Exhibit 16.1

  July 21, 2022 Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 Dear Sirs/Madams: We have read Item 4.01 of Form 8-K of Simplicity Esports and Gaming Company dated July 21, 2022. We agree with the statements made concerning our firm contained therein. We have no basis to agree or disagree with other statements of the registrant contained therein. Yours very truly, /s/ Prager Metis CPAs LLP El Segundo, California