EXHIBIT 16.1

August 27, 2021

Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of EKIMAS Corporation (the 'Company') Form 8-K dated August 24, 2021, and are in agreement with the statements relating only to RBSM LLP contained therein. We have no basis to agree or disagree with other statements of the Company contained therein.

Very truly yours,
/s/ RBSM LLP

New York, NY

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