October 22, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
We are aware that our report dated August 25, 2021, except for Note 3 and Note 17, as to which the date is October 15, 2021, on our review of interim financial information of Marpai, Inc. and Subsidiaries as of June 30, 2021 and for the six-month periods ended June 30, 2021 and 2020 is included in this Registration Statement on Amendment No. 7 Form S-1.
Very truly yours,
An Independent Member of Urbach Hacker Young International