Exhibit 16.1
September 23, 2026
Securities and Exchange Commission
100 F Street, Northeast
Washington, DC 20549
Commissioners:
We have read the statements made by SharonAI Holdings Inc. under item 4.01 of its Form 8-K dated September 24, 2026. We agree with these statements concerning our firm in such Form 8-K; we are not in a position to agree or disagree with other statements of SharonAI Holdings Inc. contained therein.
Regards,
/s/ HoganTaylor LLP
Tulsa, Oklahoma