Exhibit 16.1

Guangdong Prouden CPAs GP
Ste.2201, Yuehai Financial Center,21 Zhujiang
West Rd., Guangzhou, Guangdong
September 2, 2026
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Dear Sirs/Madams:
| RE: | Exascale Labs Holdings Inc. (f/k/a D. Boral ARC Merger Corporation) |
We have read Item 4.01 of Exascale Labs Holdings Inc.’s (f/k/a D. Boral ARC Merger Corporation) Form 8-K dated September 2, 2026, and we agree with the statements set forth in Item 4.01, insofar as they relate to our firm. We have no basis to agree or disagree with the other statements contained therein.
| /s/ Guangdong Prouden CPAs GP | |
Guangdong Prouden CPAs GP Guangzhou, China September 2, 2026 |