March 26, 2018
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by LivaNova PLC. (copy attached), 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 Form 8-K of LivaNova PLC dated March 23, 2018. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers SpA
PricewaterhouseCoopers SpA
Attachment
![exhibit161pwc_image3a01.gif](https://capedge.com/proxy/8-K/0001639691-18-000033/exhibit161pwc_image3a01.gif)