Exhibit 16.1

Boyle CPA, LLC 

Certified Public Accountants & Consultants 

November 11, 2022

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20549-7561

On October 13, 2022, we were informed of our dismissal as the independent registered public accounting firm of SmartMetric, Inc.

We have read the statements of SmartMetric, Inc. included under Item 4.01 on Form 8-K to be filed with the Securities and Exchange Commission. We agree with such statements as they pertain to our firm.

/s/ Boyle CPA, LLC

Boyle CPA, LLC
Red Bank, NJ