Exhibit 16.1
January 20, 2017
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6561
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated January 17, 2017, of Apollo Endosurgery, Inc. and have the following comments:
1. | We are in agreement with the statements made in ItemĀ 4.01(a). |
2. | We have no basis on which to agree or disagree with the statements made in paragraphs one through three of ItemĀ 4.01(b). We are in agreement with the statements made in paragraph four of Item 4.01(b). |
Respectfully,
/s/ Moss Adams LLP