Exhibit 16.1
September 1, 2022
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Commissioners:
We have read the statements made by Nogin, Inc. (formerly known as Software Acquisition Group Inc. III) included under Item 4.01 of its Form 8-K dated September 1, 2022. We agree with the statements concerning our Firm under Item 4.01. We are not in a position to agree or disagree with other statements of Nogin, Inc. (formerly known as Software Acquistion Group Inc. III) contained therein.
Very truly yours,
/s/ Marcum LLP
Marcum LLP
Boston, MA