Endologix (ELGX) 8-K Changes in Registrant's Certifying Accountant

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August 15, 2012

Securities and Exchange Commission

100 F Street N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Endologix, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Endologix, Inc. dated August 9, 2012. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

\S\ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP, 2020 Main Street, Suite 200, Irvine, CA 92614

T: (949) 437 5200, F: (949) 437 5300, www.pwc.com/us