Ocugen (OCGN) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

GRANT THORNTON LLP

90 STATE HOUSE SQUARE, 10TH FLOOR

HARTFORD, CT

06103-3702

D860 781 6700

F860 240 4360

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October 9, 2019

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Re: Ocugen, Inc.

File No. 001-36751

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Ocugen, Inc. dated October 7, 2019, and agree with the statements concerning our Firm contained therein.

Very truly yours,

Grant Thornton LLP

GT.COM Grant Thornton LLP is the U.S. member firm of Grant Thornton International Ltd (GTIL). GTIL and each of its member firms are separate legal entities and are not a worldwide partnership.