EXHIBIT 16.1
Baker Tilly US, LLP
1500 RXR Plaza, West Tower
Uniondale, NY 11556
United States of America
T: +1 (516) 747 2000
F: +1 (516) 747 6707
bakertilly.com
August 31, 2023
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Dear Ladies and Gentlemen:
We are the former independent registered public accounting firm for United-Guardian, Inc. (the “Company”). We have read the Company’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated August 31, 2023 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.
Sincerely,
/s/ Baker Tilly US, LLP
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Rev. Aug 2022