October 27, 2017
Securities and Exchange Commission
100 F Street, N.E. Washington, D.C.
20549-7561
Dear Sirs/Madams:
We have read Item 16F of Acorn International, Inc.’s amendment No. 2 to the Form 20-F dated October 27, 2017 and have the following comments:
1. We agree with the statements made in the first sentence of paragraph 1 and paragraphs 2 and 4 of Item 16F for which we have a basis on which to comment on, and we agree with, the disclosures.
2. We have no basis on which to agree or disagree with the statements made in sentence 2 of paragraph 1 and paragraph 3 of Item 16F.
Yours faithfully,
Deloitte Touche Tohmatsu Certified Public Accountants LLP