Timber Pharmaceuticals (TMBR) 8-K/A Changes in Registrant's Certifying Accountant

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Exhibit 16.1

June 30, 2020

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Timber Pharmaceuticals, Inc., which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Amendment No. 1 to the Form 8-K of Timber Pharmaceuticals, Inc. dated May 22, 2020. We agree with the statements concerning our Firm in such Amendment No. 1 to the Form 8-K.

Sincerely,

/s/ BPM LLP

San Jose, California

bpmcpa.com