Exhibit 16.1
DecemberĀ 6, 2016
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to ItemĀ 4.01 of Form 8-K for the event that occurred on NovemberĀ 30, 2016, to be filed by our former client, Acucela Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO USA, LLP
BDO USA, LLP
Seattle, Washington