Vivani Medical (VANI) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

 

July 2, 2021

U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Ladies and Gentlemen:

We are the former independent registered public accounting firm for Second Sight Medical Products, Inc. and Subsidiary (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 July 2, 2021 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.

Sincerely,