Impax Laboratories (IPXL) 8-K/A Changes in Registrant's Certifying Accountant

Exhibit 16.1

[GRANT THORNTON LLP LETTERHEAD]

March 1, 2011

U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re: Impax Laboratories, Inc.
File No. 001-34263

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Impax Laboratories, Inc. dated February 28, 2011, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP