Change in Certifying Accountants Form 8 K

November 15, 2024

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Pismo Coast Village, Inc. under Item 4.01 of its Form 8-K dated November 15, 2024. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Pismo Coast Village, Inc. contained therein.

Very truly yours,

Marcum LLP