Exhibit 15.1
Swarmer, Inc
4515 Seton Center Pkwy #330
Austin, TX 78759
Re:Post-Effective Amendment No. 1 to the Registration Statement on Form S-1 (File No. 333- 296678) of Swarmer, Inc, filed with the Securities and Exchange Commission on September 16, 2026
Ladies and Gentlemen:
We are aware that our report dated September 11, 2026 on our review of interim financial information of LIMITED LIABILITY COMPANY “JK LAND VEHICLES” (d/b/a Ratel Robotics) as of June 30, 2026, and for the period then ended, is included in this Registration Statement. We further are aware that this report is not considered a “report” or a “part” of the Registration Statement prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Securities Act of 1933.
/s/ SAX LLP | |
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Parsippany, NJ | |
September 16, 2026 | |