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March 26, 2024


Securities and Exchange Commission 100 F Street, N.E.
Washington, DC 20549 Commissioners:
We have read the statements made by Mynd.ai, Inc. (formerly Gravitas Education Holdings, Inc.) under Item 16F of its Form 20-F dated March 26, 2024. We agree with the statements concerning our Firm in such Form 20-F; we are not in a position to agree or disagree with other statements of Mynd.ai, Inc. contained therein.

Very truly yours,




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Marcum Asia CPAs LLP New York, NY



















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