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



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.



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