Exhibit 99.1

January 3, 2024

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

RE: Global Technologies, Ltd.

Dear Sir or Madam:

We have read the statements made by Global Technologies, Ltd., which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 “Changes in Registrant’s Certifying Accountant” in the Form 8-K dated January 4, 2024. We agree with the statements disclosed under Item 4.01 in such Form 8-K insofar as they relate to our Firm.

We have no basis on which to agree or disagree with the other statements contained in the Form 8-K.

Sincerely,

/s/ Fruci & Associates II, PLLC

Spokane, Washington