Liquidity Services (LQDT) 8-K Changes in Registrant's Certifying Accountant

December 27, 2021

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K dated December 20, 2021, of Liquidity Services, Inc. and are in agreement with the statements contained in the paragraphs 2, 3 and 4 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP

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