March 30, 2021 Office of the Chief Accountant Securities and Exchange Commission 460 Fifth Street N. W. Washington, DC 20549 Re: Applied UV, Inc. and Subsidiaries (AUVI) Commission File Number 001-39480 Dear Sirs: We have received a copy of, and agree with, the statements being made by Applied UV, Inc. and Subsidiaries in Item 4.02 of its Form 8-K dated March 30, 2021 and captioned "Non-reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review." We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K. Sincerely,
	/s/ Adeptus Partners, LLC
	Adeptus Partners, LLC