Exhibit 16.1
November 29, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Monterey Capital Acquisition Corporation under Item 4.01 of its Form 8-K dated November 27, 2023. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Monterey Capital Acquisition Corporation contained therein.
Very truly yours,
/s/ Marcum LLP
Marcum llp