Exhibit 16.1

January 13, 2022


Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549


We have read the Form 6-K of Versus Systems Inc. dated January 13, 2022. We agree with the statements made concerning our firm contained therein.


Yours very truly,


/s/ Davidson & Company LLP      

Davidson & Company LLP

Vancouver, Canada