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| Baker Tilly US, LLP | |
| 225 S Sixth St, Ste 2300 | |
| Minneapolis, MN 55402-4661 | |
| T: +1 (612) 876 4500 | |
| August 14, 2023 | F: +1 (612) 238 8900 |
| bakertilly.com |
| Securities and Exchange Commission | |
| 100 F Street, NE | |
| Washington, DC 20549 |
Dear Ladies and Gentlemen:
We are the former independent registered public accounting firm for Pineapple Energy Inc. (the “Company”). We have read the Company’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated August 10, 2023 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.
Sincerely,
Minneapolis, Minnesota
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