Exhibit 9.1
September 23, 2025
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
We were previously principal accountants for Twin Hospitality I, LLC (formerly known as FAT Brands Twin Peaks I, LLC), a Delaware limited liability company (the “Company”), and, under the date of March 20, 2024, we audited and reported on the Company’s financial statements as of and for the year ended December 25, 2022.
We have read the disclosures under the section entitled “Change in Accountants” (the “Disclosures”) in the Offering Circular forming a part of the Offering Statement on Form 1-A to be filed by Twin Hospitality Group Inc. with the U.S. Securities and Exchange Commission on or about September 23, 2025, and we are in agreement with the first and fourth paragraphs of the Disclosures as it relates to our firm. We have no basis to agree or disagree with other statements contained in the Disclosures.
/s/ Macias Gini & O’Connell LLP | |
Irvine, California |