Exhibit 16.1
June 18, 2024
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the comments made regarding us in Item 4.01 of Form 8-K of Netlist, Inc. dated June 13, 2024, and are in agreement with those statements.
/s/ KMJ Corbin & Company LLP
Irvine, California