New York REIT Liquidating (NYRT) 8-K Changes in Registrant's Certifying Accountant

Grant Thornton

January 28, 2015
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Re: New York REIT, Inc.

File No. 001-36416

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of New York REIT, Inc. dated January 28, 2015, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP