Letter from Daszkal Bolton dated March 20, 2023

Exhibit 10.01

March 20, 2023

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Re: Ethema Health Corp. Changes in Registrant’s Certifying Accountant

We have read the statements made by Ethema Health Corp., which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K of the Company dated March 21, 2023, and agree with such statements contained therein as they pertain to our firm.

Sincerely,

/s/ Daszkal Bolton LLP

Daszkal Bolton LLP

Boca Raton, Florida