Exhibit 16
February 20, 2025
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by GCL Global Holdings Ltd. under Item 16F of its Form 20-F dated February 14, 2025 related to our engagement of RF Acquisition Corp. We agree with the statements concerning Marcum LLP in such Form 20-F; we are not in a position to agree or disagree with other statements of GCL Global Holdings Ltd. contained therein.
Very truly yours,
/s/ Marcum llp
Marcum llp