Exhibit 16.1



April 23, 2024



Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549




We have read the statements made by Direct Digital Holdings, Inc. under Item 4.01 of its Form 8-K dated April 17, 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 contained therein.


Very truly yours,


/s/ Marcum LLP


Marcum LLP

Houston, Texas