Exhibit 16.1
KPMG LLP
Suite 1500
15 W. South Temple
Salt Lake City, UT 84101
June 29, 2018
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Lipocine Inc. and, under the date of March 12, 2018, we reported on the consolidated financial statements of Lipocine Inc. as of and for the years ended December 31, 2017 and 2016 and the effectiveness of internal control over financial reporting as of December 31, 2017. On June 27, 2018, we were dismissed. We have read Lipocine Inc.’s statements included under Item 4.01 of its Form 8-K dated June 29, 2018, and we agree with such statements.
Very truly yours,
